K911 CHINNAKKAMPALAYAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LTD,TIRUPUR vs. THE INCOME TAX OFFICER, WARD 2(4), TIRUPUR

ITA 3881/CHNY/2026Status: DisposedITAT Chennai23 September 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, having heard both parties and perused the record, found it proper to remand the matters to the file of the Ld. CIT(A) for fresh consideration. The Tribunal noted the undertaking given by the Ld. AR. The assessee was directed to represent its case before the Ld. CIT(A) without fail and was at liberty to file evidence in support of its claim. Consequently, the order of the Ld. CIT(A) was set aside, and the grounds raised by the assessee were allowed for statistical purposes. The specific issue of whether the CIT(A) erred in dismissing the appeals without an opportunity was implicitly addressed by setting aside the order and remanding the matter for fresh adjudication on merits.

What were the facts?

The assessee, K911 Chinnakkampalayam Primary Agricultural Cooperative Credit Society Ltd., filed appeals against orders dated 05.06.2026 and 11.06.2026 passed by the Commissioner of Income Tax (Appeals) [CIT(A)] for the assessment year 2018-19. The CIT(A) had dismissed the assessee's appeals in limine due to a delay of 339 and 183 days, respectively, without condoning the delay. The assessee contended that no opportunity was provided to file a petition and affidavit for condoning the delay as the communication window was inaccessible. The revenue did not object to the assessee's request.

What were the issues?

1. Whether the Ld. CIT(A) erred in dismissing the appeals in limine without providing an opportunity to the assessee to explain the delay and seek condonation, thereby violating principles of natural justice? Assessee's Contention: The assessee argued that no opportunity was given to file a petition and affidavit seeking to condone the delay before the Ld. CIT(A) because the communication window was inaccessible. The assessee relied on a decision of the Hon'ble High Court of Madras (para 4, page 4 of the paper book) to support the prayer for remanding the matter for fresh consideration, particularly in view of condoning delays in filing returns of income. Revenue's Contention: The Ld. DR reported no objection to the assessee's request.

AI-generated summary — verify with the full judgment below

आयकरअपीलीयअिधकरण, ’ए’ "ायपीठ,चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ीयस यस िव"ने" रिव, "ाियक सद" एवं सु"ीपदमावती यस, लेखा सद"के सम" BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos. 3880 & 3881/Chny/2026 िनधा"रणवष"/Assessment Year: 2018-19 Ward-2(4), Ltd, Tiruppur. Chinnakkampalayam Post, Dharapuram Tk, Tiruppur Tamil Nadu-638657. [PAN: AABAK4543N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"कीओरसे/ Appellant by : Ms. A. Vijayalakshmi, C.A. (Virtual) ""थ"कीओरसे/ Respondent by Mr. Anshu Sharawat, Addl. CIT : सुनवाईकीतारीख/Date of hearing : 15.09.2026 घोषणाकीतारीख /Date of Pronouncement 23.09.2026 : आदेश /O R D E RJ PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

These appeals filed by the assessee are directed against the orders dated 05.06.2026 & 11.06.2026 respectively passed by the ld. Commissioner of Income Tax (Appeals), Delhi for the assessment year 2018-19. 2. At the outset, it is noted that the Ld. CIT(A) dismissed the appeals of the assessee in limine without condoning the delay of 339 and 183 days respective

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →