S838N Maniyakkaranur Primary Agricultural Co-op. Credit Society Vs ITO (ITAT Chennai)
ITAT Chennai Condones 45-Day Delay; NFAC Cannot Reject Appeal In-Limine When Cause Is Reasonable
Chennai ITAT, in set aside the order passed by the CIT(A), NFAC, Delhi, which had dismissed the appeal in-limine on the ground of a 45-day delay in filing the appeal. The Tribunal noted that the Assessee-society had filed a detailed petition for condonation explaining that the AO’s order was received on 20-03-2024 and the Secretary of the society was ill, underwent surgery and was advised rest till 25-05-2024, after which the appeal was promptly filed. The Assessee had also produced a medical certificate in support of the explanation. Holding that the reason constituted a reasonable cause, the Tribunal condoned the delay, set aside the NFAC order and remitted the matter back to the First Appellate Authority with a direction to admit the appeal and adjudicate the issues on merits. The appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT CHENNAI
This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 08.10.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2019-20.
