APEX CIVIL ENGINEERING,CHENNAI vs. ITO, NCC-8(1), CHENNAI

ITA 2766/CHNY/2025Status: DisposedITAT Chennai07 January 2026AY 2015-16Bench: SHRI SS VISWANETHRA RAVI (Judicial Member), MS. PADMAVATHY.S (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the delay in filing the appeal was due to the assessee not being aware of the reassessment completion, as communications were sent to an erstwhile tax consultant. Considering the peculiar facts, the Tribunal decided to give the assessee another opportunity in the interest of natural justice.

What were the facts?

The assessee, a partnership firm, filed its return for AY 2015-16. The AO reopened the assessment and made an addition of Rs.1,32,92,649 under section 40(a)(ia) for non-deduction of TDS. The assessee's appeal before the CIT(A) was dismissed in limine due to a significant delay of 1248 days.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine without condoning the delay, and whether the reassessment proceedings were valid.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 250,Section 148,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI SS VISWANETHRA RAVI & MS. PADMAVATHY.S

Hearing: 17.12.2025Pronounced: 07.01.2026

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 16.08.2025 for Assessment Year (AY) 2015-16. The assessee raised the following grounds of appeal – “1. The order of the ld. CIT(A) is without juri iction, contrary to law, facts and circumstances of t

The order continues below.

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