PRISTINE ACADEMY,COIMBATORE vs. ACIT, EXEMPTIONS,, COIMBATORE
आयकर अपीलीय अधिकरण,’सी’ न्यायपीठ, चेन्नई
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH, CHENNAI
श्रीएम.बालगणेश, लेखासदस्यकेसमक्षएवं. श्रीएसएसववश्वनेत्ररवव, न्याययकसदस्य
BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER
AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER
आयकरअपीलसं./ITA No.:2256/Chny/2025
यनिाारणवर्ा / Assessment Year:2019-20
Prestine Academy,
No.37/2, Podanur Main Road,
Podanur, Coimbatore,
Tamil Nadu-641023. [PAN:AADTP2753J]
vs.
Assistant Commissioner of Income Tax (Exemptions),
Coimbatore.
(अपीलार्थी/Appellant)
(प्रत्यर्थी/Respondent)
अपीलार्थीकीओरसे/Appellant by : Mr.Arjunraj, Advocate
प्रत्यर्थीकीओरसे/Revenue by : Mr.C.P.Solomon, JCIT
सुनवाईकीतारीख/Date of Hearing : 22.10.2025
घोर्णाकीतारीख/Date of Pronouncement: 24.10.2025
आदेश /O R D E R
PER M. BALAGANESH, AM :
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
Page 2 of 2
inclined to condone the delay and admit the appeal of the assessee for adjudication.
0 At the outset, we find that the order of the Ld.CIT(A) was passed ex- parte without adjudicating the issues on merits giving his independent findings. Hence in the interest of justice, we deem it fit and appropriate to restore the appeal to the file of the Ld. CIT(A) for de novo adjudication in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with the Ld.CIT(A) for expeditious disposal of the appeal by not taking unwarranted adjournments except due to exceptional or bona-fide circumstances. Accordingly, the grounds raised by the assessee are allowed for statistical purposes.
0 In the result, the appeal of the Assessee is allowed for statistical purposes.
Order pronounced in the court 24th ,October, 2025 at Chennai. (एसएसववश्वनेत्ररवव)
(S.S. VISWANETHRA RAVI)
न्याययकसदस्य/JUDICIAL MEMBER
(एम.बालगणेश)
(M. BALAGANESH)
लेखासदस्य/ACCOUNTANT MEMBER
चेन्नई/Chennai, ददनांक/Dated 24th , October, 2025
KB/-
आदेशकीप्रयतललवपअग्रेवर्त/Copy to:
1. अपीलार्थी/Appellant
2. प्रत्यर्थी/Respondent
3.आयकरआयुक्त/CIT– Chennai/Coimbatore/Madurai/Salem
4. ववभागीयप्रयतयनधि/DR
5. गार्ाफाईल/GF