Sanmargadarsi Trust Vs DCIT (ITAT Chennai)
In this case, the assessee ,a charitable trust, filed an appeal against intimation u/s 143(1) after an extraordinary delay of over 11 years. The CIT(A) dismissed the appeal in limine without condoning the delay, which was upheld by the ITAT Chennai.
The assessee argued that:
- The intimation u/s 143(1) was not received initially, and
- A rectification petition u/s 154 had been filed, which remained pending.
However, the Tribunal found:
- The assessee had actually received the intimation on 13.12.2017, yet filed appeal only on 30.05.2025.
- The delay of 11 years, 2 months, and 8 days was not supported by any reasonable cause.
- Filing of a rectification petition cannot justify delay in filing appeal, as both are independent remedies.
- The rectification petition itself did not point out any mistake apparent on record, but merely sought a copy of intimation
Accordingly, the Tribunal held that:
- There was no sufficient cause for condonation of delay,
- The CIT(A) was justified in dismissing the appeal, and
- The assessee cannot revive a stale claim after such prolonged inaction.
The appeal was therefore dismissed.
FULL TEXT OF THE ORDER OF ITAT CHENNAI
This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals), Addl./JCIT(A)-11, Mumbai (in short “FAA”) passed u/s. 250 of the Income Tax Act, 1961 (in short “the Act”) dated 03.10.2025 for Assessment Year (AY) 2012-13.
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