S 838 N M MANIYAKKARANUR PRIMARY AGRICULTURAL CO-OP CREDIT SOCIETY,SALEM vs. ITO, WARD-1(6), SALEM, SALEM

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ITA 2962/CHNY/2025Status: DisposedITAT Chennai16 December 2025AY 2019-20Bench: SHRI GEORGE GEORGE K (Vice President), SHRI INTURI RAMA RAO (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT accepted the assessee's explanation and medical certificate as reasonable cause for the delay. It condoned the 45-day delay, set aside the FAA's order, and remitted the case back to the FAA to adjudicate the appeal on its merits.

What were the facts?

The assessee's appeal to the First Appellate Authority (FAA) was dismissed due to a 45-day delay in filing, with the FAA finding no reasonable cause for condonation. The assessee explained the delay was caused by the secretary's illness, surgery, and subsequent recovery, which prevented meeting the chartered accountant sooner.

What were the issues?

The primary issue was whether there was sufficient cause to condone the 45-day delay in filing the appeal before the First Appellate Authority, thereby allowing the appeal to be heard on its merits.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE K & SHRI INTURI RAMA RAO

Hearing: 16.12.2025Pronounced: 16.12.2025

आदेश/ O R D E R

PER GEORGE GEORGE K, VICE PRESIDENT:

1.

This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 08.10.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2019-20.

2.

At the very outset, we notice that First Appellate Authority (FAA) had dismissed the appeal of the assessee in limine without adjudicating on

3.

On perusing the order of FAA, we noted that the assessee had filed application for condonation of delay before the FAA stating the reason that the order of the AO was received on 20.03.2024 and the secretary of the assessee society was sick and underwent a surgical procedure and was at rest till 25.05.2024. After 25.05.2024 only, the secretary could meet the chartered accountant and subsequently, appeal was filed before the FAA with a delay of 45 days. The assessee society has also produced a medical certificate in support of the above submission. In our view, the reason cited by assessee in its petition before FAA seems quite reasonable and hence, we condone the delay in filing the appeal before FAA and also direct him to admit the issue on merits. Accordingly, we set aside the order of FAA and remit the matter back to his file for adjudicating the issue on merits. It is ordered accordingly.

4.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 16th December, 2025 at Chennai.

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