S 838 N M MANIYAKKARANUR PRIMARY AGRICULTURAL CO-OP CREDIT SOCIETY,SALEM vs. ITO, WARD-1(6), SALEM, SALEM
आयकर अपीलȣय अͬधकरण, ‘सी’ Ûयायपीठ, चेÛनई
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH, CHENNAI
Įी जॉज[ जॉज[ के, उपाÚय¢ एवं Įी इंटूरȣ रामा राव, लेखा सदèय के सम¢
BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.: 2962/CHNY/2025
िनधाᭅरण वषᭅ/Assessment Year: 2019-20
M/s. S 838 N Maniyakkaranur
Primary Agricultural Co-op.
Credit Society,
D No.88, Periyavadagampatti B,O.,
Salem – 636 354. PAN: AAEAS 9865L
Vs.
The Income Tax Officer,
Ward 1(6),
Salem
(अपीलाथᱮ/Appellant)
(ᮧ᭜यथᱮ/Respondent)
अपीलाथᱮ कᳱ ओर से/Appellant by : Shri T. Vasudevan, Advocate
ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri Bipin.C.N, CIT
सुनवाई कᳱ तारीख/Date of Hearing : 16.12.2025
घोषणा कᳱ तारीख/Date of Pronouncement : 16.12.2025
आदेश/ O R D E R
PER GEORGE GEORGE K, VICE PRESIDENT:
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 :- 2 -:
merits. The FAA held that there is a delay of 45 days in filing the appeal before him and there is no reasonable cause for condoning the same.
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.
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. (इंटूरȣ रामाराव)
(INTURI RAMA RAO)
लेखा सदèय/ACCOUNTANT MEMBER
(जॉज[ जॉज[ के)
(GEORGE GEORGE K)
उपाÚय¢ /VICE PRESIDENT
चे᳖ई/Chennai,
ᳰदनांक/Dated, the 16th December, 2025
:- 3 -:
RSR
आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to:
1. अपीलाथȸ/Appellant
Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Salem 4. ͪवभागीय ĤǓतǓनͬध/DR
गाड[ फाईल/GF.