AA 293 PANAHALLI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,ERODE vs. THE INCOME TAX OFFICER, WARD 2(1), ERODE

ITA 2020/CHNY/2025Status: DisposedITAT Chennai11 November 2025AY 2020-21Bench: Shri S.S. Viswanethra Ravi (Judicial Member), Shri S.R. Raghunatha (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the reasons provided by the assessee for the delay in filing the appeals were reasonable. For ITA Nos. 2020 & 2021/Chny/2025, the Tribunal directed the CIT(A) to condone the delay and decide the issues on merits, subject to a payment of Rs. 10,000/-. For ITA No. 2022/Chny/2025, the Tribunal found non-compliance with statutory notices and sustained the penalty, dismissing the appeal.

What were the facts?

The assessee filed three appeals against orders related to disallowance of deduction under Section 80P, penalty under Section 270A, and penalty under Section 272(1)(d) of the Income Tax Act, 1961. The appeals were delayed, and the CIT(A) dismissed them due to the delay.

What were the issues?

Whether the delay in filing the appeals should be condoned, and whether the penalty under Section 272A(1)(d) is sustainable due to non-compliance with statutory notices.

Which sections of the Income-tax Act were involved?

Section 80P,Section 270A,Section 272(1)(d),Section 144,Section 144B,Section 143(2),Section 142(1),Section 272A(1),Section 131,Section 142,Section 143

AI-generated summary — verify with the full judgment below

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

Hearing: 30.10.2025Pronounced: 11.11.2025

PER BENCH: These three appeals filed by the assessee are directed against separate orders all dated 27.06.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2020-21 towards disallowance of deduction claimed under section 80P of the Income Tax Act, 1961 [“Act” in short], levy of penalty under section 27

The order continues below.

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