PRISTINE ACADEMY,COIMBATORE vs. ACIT, EXEMPTIONS,, COIMBATORE

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ITA 2256/CHNY/2025Status: DisposedITAT Chennai24 October 2025AY 2019-20Bench: SHRI M. BALAGANESH (Accountant Member), SHRI S.S. VISWANETHRA RAVI (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay and admitted the appeal. The Tribunal restored the appeal to the file of the CIT(A) for de novo adjudication, directing that the assessee be given a reasonable opportunity of being heard.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which was passed ex-parte. There was a delay of 135 days in filing the appeal before the tribunal.

What were the issues?

Whether the ex-parte order of the CIT(A) requires restoration for adjudication on merits? Whether the delay in filing the appeal before the Tribunal should be condoned?

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI M. BALAGANESH & SHRI S.S. VISWANETHRA RAVI

Hearing: 22.10.2025Pronounced: 24.10.2025

सुनवाईकीतारीख/Date of Hearing : 22.10.2025 घोर्णाकीतारीख/Date of Pronouncement: 24.10.2025 आदेश /O R D E R

PER M. BALAGANESH, AM :

1.

This appeal by the assessee is filed against the order of the learned Commissioner of Income Tax (Appeal), NFAC, Delhi, (in short Ld.CIT(A) for the assessment year 2019-20, vide order dated 10.01.2025. 2.0. At the outset, we find there is a delay in filing of the appeal by the assessee by 135 days before us. Considering the reasons adduced in the condonation petition duly supported by an affidavit and evidences, we are ITA. No:2256/Chny/2025 inclined to condone the delay and admit the appeal of the assessee for adjudication.

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