MYSORE DASAPRAKASH,CHENNAI vs. ITO, NCC-7(1), CHENNAI

ITA 3651/CHNY/2025Status: DisposedITAT Chennai25 February 2026AY 2019-20Bench: SHRI ABY T. VARKEY (Judicial Member), MS. PADMAVATHY.S (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that there was a significant delay of 440 days in filing the appeal before the CIT(A). However, considering the ill-health of the managing partner and other circumstances, the Tribunal condoned the delay. The Tribunal also observed that the lower authorities had not examined the issue on merits.

What were the facts?

The assessee, a partnership firm, failed to file its income tax return for AY 2019-20. The AO received information about income on which TDS was deducted, and reopened the assessment under Section 148A(b) and 148 after the assessee did not respond to notices. The assessment was completed treating Rs. 24,10,488 as income from other sources.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the matter should be remanded to the Assessing Officer for adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 148A(b),Section 148,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & MS. PADMAVATHY.S

Hearing: 17.02.2026Pronounced: 25.02.2026

PER PADMAVATHY.S, A.M: This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 03.10.2025 for Assessment Year (AY) 2019-20. 2. The assessee is a partnership firm and did not file the return of income for the year under consideration. The assessing officer received i

The order continues below.

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