DK 140 UTHANGARAI PUESHES TEACHERS & EMP. CO-OP THRIFT & CREDIT SCOIETY LTD.,KRISHNAGIRI vs. ITO, WARD-1,, KRISHNAGIRI

ITA 1227/CHNY/2025Status: DisposedITAT Chennai30 June 2025AY 2020-21Bench: Shri S.S. Viswanethra Ravi (Judicial Member), Shri Jagadish (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the appeal fees paid were correct as per the relevant section when an appeal is dismissed on grounds of non-prosecution or limitation, not on merits. The matter was remanded to the CIT(A) for a fresh decision on merits.

What were the facts?

The assessee's appeal was against an order confirming disallowance under section 80P. The primary issue before the Tribunal was whether the CIT(A) was justified in confirming the disallowance, and also the appeal was admitted despite an objection regarding short payment of appeal fees.

What were the issues?

1. Whether the appeal fees paid were sufficient when the CIT(A) dismissed the appeal on non-prosecution grounds. 2. Whether the addition under Section 68 for unexplained credit was justified and if the assessee should be given another opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 80P,Section 253(6),Section 144,Section 144B,Section 68,Section 143(2),Section 142(1),Section 44AB

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Before: Shri S.S. Viswanethra Ravi & Shri Jagadish

Hearing: 18.06.2025Pronounced: 30.06.2025

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 24.02.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2020-21. 2. The assessee raised 6 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A)

2 I.T.A. No.1227/Chny/25

The order continues below.

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