SRI ABUBABAJI CHARITABLE MISSION TRUST,OOTACAMUND vs. ACIT EXEMPTIONS, COIMBATORE

ITA 4180/CHNY/2026Status: DisposedITAT Chennai26 October 2026AY 2020-20212 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal filed by the assessee before the CIT(A) against a notice issued under Section 143(2) of the Income-tax Act, 1961, was not maintainable. The reasoning provided is that a notice under Section 143(2) does not fall within the ambit of appealable orders as enumerated in Section 246A of the Act. The ITAT found no reason to interfere with the order of the CIT(A), which had dismissed the assessee's appeal on this ground. The grounds raised by the assessee in Form No. 36 were accordingly dismissed. The operative direction was the dismissal of the assessee's appeal.

What were the facts?

The assessee, Sri Abubabaji Charitable Mission Trust, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Chennai, against an order dated 30.06.2026 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2020-21. The appeal was listed for hearing on 15.10.2026. However, no one appeared on behalf of the assessee, nor was any adjournment petition filed. Consequently, the assessee was set ex-parte. The revenue was represented by Ms. Anshu Sharawat, Addl.CIT. The ITAT proceeded to hear the appeal on merits.

What were the issues?

1. Whether the appeal filed before the CIT(A) against a notice issued under Section 143(2) of the Income-tax Act, 1961, was maintainable. The assessee's contention, though not explicitly stated as an argument, is implied by the filing of the appeal before the CIT(A) and subsequently before the ITAT. The assessee presumably believed the order to be appealable. The revenue's contention, as recorded by the CIT(A) and accepted by the ITAT, is that a notice issued under Section 143(2) of the Act is not an appealable order as per the categories specified under Section 246A of the Act. Therefore, the appeal before the CIT(A) was not maintainable.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 246A

AI-generated summary — verify with the full judgment below

Before: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunatha

Hearing: 15.10.2026Pronounced: 26.10.2026

आयकर अपीलीय अिधकरण, ’ ए’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI �ी एस.एस. िव�ने� रिव, �ाियक सद� एवं �ी एस.आर. रगुनाथॎ, लेखा सद� के सम� Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. No.4180/Chny/2026 िनधा�रण वष�/Assessment Year: 2020-21 Sri Abubabaji Charitable Mission Trust, Vs. The ACIT(E), West Lake Hadfield Road, Coimbatore. Ootacamund, Udhagamandalam, 643001. [PAN: AACTS1996D] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : None ��थ� की ओर से/Respondent by : Ms. Anshu Sharawat, Addl.CIT सुनवाई की तारीख/ Date of hearing : 15.10.2026 घोषणा की तारीख /Date of Pronouncement : 26.10.2026 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 30.06.2026 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2020-21.

When the appeal was taken up for hearing, none appeared on behalf of the assessee nor filed any adjournment petition. Thus, the assessee called absent and set exparte. We proceed to hear the Ld. DR, Ms. Anshu Sharawat, Addl.CIT and decide the appeal on merits.

2 I.T.A. No.4180 /Chny/2026

It is noted that the Ld. CIT(A) dismissed the appeal of the assessee by recording the reasons at page No. 4 of the impugned order, stating that the assessee had filed an appeal against the notice issued under Section 143(2) of the Income-tax Act, 1961 (for short, ‘the Act’). The Ld. CIT(A) held that the appeal was not maintainable, as a notice issued under Section 143(2) of the Act does not fall within the category of appealable orders specified under Section 246A of the Act.

We find no reason to interfere with the order of the Ld. CIT(A), which is justified. Accordingly, the grounds raised by the assessee in Form No. 36 are dismissed.

In the result, the appeal of the assessee is dismissed.

Order pronounced on 26th October, 2026 at Chennai.

Sd/- Sd/- (S.R. RAGHUNATHA) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 26.10.2026 MM/- आदेश की �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant, 2.��थ�/ Respondent, 3. आयकर आयु�/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR & 5. गाड� फाईल/GF.

MANISH Digitally signed by MANISH MISHRA MISHRA Date: 2026.10.30 17:40:11 +05'30'

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