AA 293 PANAHALLI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,ERODE V. THE INCOME TAX OFFICER, WARD 2(1), ERODE, ERODE

ITA 2227/CHNY/2025

AI Insights

The case involves three appeals by the Panahalli Primary Agricultural Cooperative Credit Society Limited against the orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The appeals were related to penalties levied under various sections of the Income Tax Act for the assessment years 2015-16 and 2018-19. The FAA had dismissed the appeals in limine due to delays in filing, which the assessee sought to condone. The Tribunal noted that the quantum assessments for the relevant years were still ongoing and not disputed by the Department, leading to the decision to set aside the FAA's orders and remit the matter for fresh consideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781134 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 08-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOUTHAMI MANIVASAGAM
• Assessee Lawyers: A. VIJAYALAKSHMI
• Keywords: Condonation of delay; Set aside

Judgement Text

"आयकर अपीलȣय अͬधकरण, ‘बी’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं Įी जगदȣश, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2226, 2227 & 2228/CHNY/2025 िनधाᭅरण वषᭅ/Assessment Years: 2015-16 & 2018-19 AA 293 Panahalli Primary Agricultural Cooperative Credit Society Limited, Panakkahally Post, Thalavady Taluk, Erode – 638 461 PAN: AACAA 1566A Vs. The Income Tax Officer, Ward 2(1), Erode (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Ms. A. Vijayalakshmi, CA (Through Virtual Mode) ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Ms. Gouthami Manivasagam, JCIT सुनवाई कᳱ तारीख/Date of Hearing : 22.10.2025 घोषणा कᳱ तारीख/Date of Pronouncement : 23.10.2025 आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: These three appeals filed by the assessee are directed against the different orders of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, all dated 27.06.2025, passed under section 250 of the Income Tax Act, Printed from counselvise.com ITA No.2226 to 2228/Chny/2025 :- 2 -: 1961 (hereinafter called ‘the Act’). The relevant Assessment Years are 2015-16 and 2018-19. 2. At the very outset, the ld.AR for the assessee submitted that the assessee has filed appeals before the First Appellate Authority (FAA) against the orders of the AO levying penalty u/s.271(1)(b) of the Act for the assessment year 2015-16 and u/s.271A & 271(1)(d) of the Act for the assessment year 2018- 19. It was stated that the appeals before the FAA was filed with a delay of 131 days in assessment year 2015-16 and 111 days in assessment year 2018-19 The assessee had filed reasons for condonation of delay before the FAA. However, the FAA had dismissed the appeals of the assessee in limine on the ground of rejection of petition for condonation of delay. The Ld.AR submitted that the quantum assessment for both the assessment years 2015-16 and 2018-19 are currently ongoing with the FAA and the assessee is submitting responses in a timely and consistent manner. Therefore, the Ld.AR prayed for setting aside the impugned orders of FAA. 3. The Ld.DR supported the orders of the FAA. Printed from counselvise.com ITA No.2226 to 2228/Chny/2025 :- 3 -: 4. We have heard rival contentions and gone through the facts and circumstances of the case. It is noticed that the FAA has dismissed the appeal in-limine for non-condonation of delay in filing the appeals before him. However, the Ld.AR has submitted that the quantum appeal for both the relevant assessment years are currently ongoing before the FAA, which has not been disputed by the Ld.DR. Hence, we deem it appropriate to set aside the impugned orders of FAA. Accordingly, we remit the matter back to the files of the FAA for fresh consideration along with the quantum appeals. It is ordered accordingly. 5. In the result, the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on 23rd October, 2025 at Chennai. Sd/- Sd/- (जगदȣश) (JAGADISH) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 23rd October, 2025 RSR आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Coimbatore 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF. Printed from counselvise.com "