NO.K.779.GURUVAREDDIYUR PRIMARY AGRI CO-OP CREDIT SOCIETY,ERODE vs. THE INCOME TAX OFFICER, WARD 2(1) ERODE, ERODE

ITA 2778/CHNY/2025Status: DisposedITAT Chennai24 February 2026AY 2020-21Bench: Shri Inturi Rama Rao (Accountant Member), Shri S.S. Viswanethra Ravi (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the reasons for delay were similar for both appeals. Since the delay in the penalty appeal was condoned, and the reasons for delay in the quantum appeal were reasonable, the Tribunal directed the CIT(A) to condone the delay in the quantum appeal and decide the issue on merits. Similarly, the penalty appeal was also remanded to the CIT(A) for fresh consideration.

What were the facts?

The assessee filed appeals against orders pertaining to quantum addition and penalty levied under section 270A for AY 2020-21. The CIT(A) had dismissed the quantum appeal without condoning the delay. However, the delay in filing the penalty appeal was condoned by the CIT(A). Both appeals were heard together due to similar facts and issues.

What were the issues?

Whether the delay in filing the appeals should be condoned and whether the matters should be decided on merits.

Which sections of the Income-tax Act were involved?

Section 270A

AI-generated summary — verify with the full judgment below

Before: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

Hearing: 14.01.2026Pronounced: 24.02.2026

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

Both the appeals filed by the assessee are directed against separate orders dated 11.08.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2020-21 towards quantum addition as well as levy of penalty under section 270A of the Income Tax Act, 1961 [“Act” in short]

The order continues below.

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