THE MARTHANDAM BEE KEEPERS CO OP SOCIETY LTD,KANYAKUMARI vs. INCOME TAX OFFICER WARD 1, NAGERCOIL, NAGERCOIL

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ITA 3038/CHNY/2025Status: DisposedITAT Chennai26 November 2025AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal is hearing two appeals filed by the assessee against separate orders from the Ld. CIT(A). The specific grounds and decisions of the Tribunal are not detailed in the provided excerpt.

What were the facts?

The assessee, The Marthandam Bee Keepers Co-op. Society Ltd., has filed two appeals before the Income Tax Appellate Tribunal against the orders of the Ld. Commissioner of Income Tax (Appeals). The appeals pertain to assessment years 2019-20 and 2020-21.

What were the issues?

The core issue revolves around the appeals filed by the assessee against the orders passed by the Ld. CIT(A) for the assessment years 2019-20 and 2020-21.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, C BENCH: CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRI S.R.RAGHUNATHA

For Appellant: Mr. R. Harshvardan, Advocate
For Respondent: Ms. R. Anitha, Addl. CIT
Hearing: 20.11.2025Pronounced: 26.11.2025

: 20.11.2025 सुनवाई क� तार ख/Date of Hearing : 26.11.2025 घोषणा क� तार ख /Date of Pronouncement आदेश / O R D E R MANU KUMAR GIRI (Judicial Member)

Captioned two appeals filed by the assessee are directed against the different orders of the Ld. Commissioner of Income Tax, Appeal CIT(A), Chennai-16 (Appeals), [hereinafter the “Ld.CIT(A)”], both dated 13.08.2025 for Assessment Years (hereinafter the "AYs") 2019-20 & 2020-21.

2.

Brief facts are that Assessing officer after reopening the present assessment on the basis of certain cash deposits has gone on to disallow exemptions claimed by the appellant under section 10(23BB) of the Income-tax Act, 1961 (hereinafter "the Act'). On further appeal to the ld. CIT(A), who dismissed the appeal of the appellant and affirmed the order of AO.

3.

Now assessee is in appeal before this Tribunal.

4.

At the outset, the ld.AR submitted that the petition u/s. 119(2)(b) is still pending adjudication before the competent authority (ld.CIT).

5.

We have heard the rival submissions and perused the record. WE are of the considered view that when petition u/s. 119(2)(b) is still pending adjudication before the competent authority (ld.CIT) then the AO should wait for the outcome of the ld.CIT order. Therefore, we remit back both the appeals to the file of the AO to wait for the order of the ld.CIT.

After receiving order of the ld.CIT, AO shall take a view based on the order of the ld.CIT. We also direct the assessee to pursue the petition filed u/s. 119(2)(b) which is pending before the ld.CIT. We also expect that the ld.CIT will expedite the adjudication of the pending petition u/s. 119(2)(b) of the Act.

6.

In the result, both appeals filed by the assessee are allowed for statistical purpose. Since we have remitted back both appeals to the file of the AO, hence captioned stay petitions are become infructuous.

Order pronounced on 26th November, 2025 at Chennai.

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