EXECUTIVE OFFICER ARULMIGU SUBRAMANIYA SWAMY TEMPLE,TRICHY vs. ITO, EXEMPTIONS WARD,, TRICHY

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ITA 2060/CHNY/2025Status: DisposedITAT Chennai26 September 2025AY 2015-16Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI HON'BLE S.R. RAGHUNATHA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay considering the reasons provided and the principles of natural justice. The appeal was restored to the file of the AO for a denovo assessment on merits, subject to a cost.

What were the facts?

The assessee filed a return of income for AY 2015-16 admitting NIL income, claiming exemption. The assessment was completed determining total income at Rs.39,85,900/-. The CIT(A) dismissed the appeal in limine as it was filed belatedly.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned to grant an opportunity for a fresh assessment on merits.

Which sections of the Income-tax Act were involved?

Section 11(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: HON’BLE SHRI MANU KUMAR GIRI & SHRI HON’BLE S.R. RAGHUNATHA

Hearing: 16.09.2025Pronounced: 26.09.2025

आदेश / O R D E R

PER MANU KUMAR GIRI (Judicial Member):

1.

The captioned appeal filed by the assessee is directed against order of the Ld. Commissioner of Income Tax (Appeal)/NFAC, Delhi ['CIT(A)' in short] dated 25.06.2024 for Assessment Year 2015-16. that the appeal has been filed belatedly by '328' days and assessee has filed an affidavit explaining the cause for the delay. Having gone through the contents of the same, we find that cause for delay was reasonable, so we excuse the same and proceed to hear the assessee's appeal on merits.

3.

The brief facts of the case are that the assessee has filed the return of income for the AY 2015-16 admitting NIL income claiming exemption u/s.11(2) of the Income Tax Act, 1961 ('Act' in short). The assessment was completed determining the total income at Rs.39,85,900/-, The Ld.CIT(A) dismissed the appeal in limine as the appeal was filed delayed by 331 days.

4.

Aggrieved, assessee is in appeal before us.

5.

Before us, the Id. Counsel for assessee submitted that the assessee has given reasons for the delay in Form 35 but the same was not appreciated by the Id. CIT(A). Therefore, he pleaded that after condoning the delay, the assessee may be given chance to prosecute the case before the A.O. The Ld. DR relied upon the order of the Id.

CIT(A) and pleaded for the dismissal of the appeal. and find that the reasons given by the assessee can't be ruled out.

Hence, we condone the delay and also keeping in mind the natural justice, we are of the view that the assessee may be granted opportunity to prosecute the case before the A.O. Accordingly, the impugned order is set aside and the appeal is restored back to the file of the A.O for hearing on merits subject to cost of Rs.5,000/- (Rupees Five Thousand) which shall be deposited by the assessee within '30' days from the date of receipt of this order to 'Tamil Nadu State Legal Services Authority' at Hon'ble High Court of Madras. The proof of the same will be furnished by the Assessee before the AO whose shall proceed for hearing the denovo assessment on merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which AO shall be at liberty to proceed with the assessment proceedings on merits as per law. Legal issues are open. The Id. AR of the asssessee also assured us that the assessee will prosecute the case diligently before the authorities.

Order pronounced on 26th day of September, 2025 at Chennai.

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