S 285 VENKATACHALAPATHI PACB,SALEM V. ITO, WARD-1(2), SALEM

ITA 2552/CHNY/2025

AI Insights

The case involves two appeals by the assessee, S285 Venkatachalapathi PACB, against the orders of the Commissioner of Income Tax (Appeals) for the Assessment Years 2017-18 and 2019-20. For AY 2017-18, the Assessing Officer had added Rs.8,42,627 to the business income, which was upheld by the CIT(A) due to a delay in filing the appeal. For AY 2019-20, the appeal was against a penalty imposed under section 271AAC(1) of the Income Tax Act, which was also dismissed by the CIT(A) due to a significant delay in filing. The Tribunal found the reasons for the delays convincing and sufficient, leading to the decision to allow the appeals for statistical purposes and remand the cases for fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791667 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2019-2020
• Appeal Filed On: 16-09-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KRISHNA MURTHY AT
• Assessee Lawyers: T.S. LAKSHMI VENKATARAMAN
• Keywords: Set aside; Business income

Judgement Text

"आयकर अपीलीय अिधकरण, ’बी’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI \u0001ीमनु क ुमार िग र, \u000eाियक सद\u0012 एवं \u0001ीएस. आर. रघुनाथा, लेखासद\u0012क ेसम BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.2551 &2552/Chny/2025 िनधा\u000eरणवष\u000e/Assessment Year: 2017-18 &2019-20 S285 Venkatachalapathi PACB, Muthunackenpatty, Omalur, Salem 636 455. v. The ITO, Ward-1(2), Salem. [PAN:AAEAS8632B] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Shri T.S. Lakshmi Venkataraman, F.C.A. (Virtual) \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Mr.Krishna Murthy AT, JCIT सुनवाईक\u001aतारीख/Date of Hearing : 04.12.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 08.12.2025 आदेश / O R D E R PER MANU KUMAR GIRI, JM: These two appeals filed by the assessee are directed against the different orders of the Ld. Commissioner of Income Tax (Appeals) (NFAC) Delhi [CIT(A)] both dated 14.08.2025 for Assessment Years 2017-18 & 2019- 20. 2. Brief facts for AY 2017-18 are that the AO made an addition of Rs.8,42,627/- on account of business income. On further appeal to ld.CIT(A), Printed from counselvise.com 2 ITA Nos. 2551 & 2552/Chny/25 ITA Nos. 2551 & 2552/Chny/25 ITA Nos. 2551 & 2552/Chny/25 ITA Nos. 2551 & 2552/Chny/25 S285 Venkatachalapathi PACB S285 Venkatachalapathi PACB S285 Venkatachalapathi PACB S285 Venkatachalapathi PACB he dismissed the appeal in limine as there was delay of 134 days in filing appeal (after excluding Covid-19 period) before the ld.CIT(A). Now, assessee in appeal before this Tribunal. 3. We have gone through the reasons as noted by ld.CIT(A) in its order at para 2 and find the reasons convincing and sufficient cause, hence direct the ld.CIT(A) to condone the delay in filing appeal and hear the appeal on merits. 4. For AY 2019-20, brief facts of the case are that the assessee instituted appeal before the ld.CIT(A) against the penalty imposed u/s.271AAC(1)of the Act. However, the ld. CIT(A) dismissed the appeal in limine on account of delay of 214 days in filing appeal. Aggrieved, assessee is in appeal before this Tribunal. 3. Before us, the ld. Counsel for assessee submitted that quantum appeal for AY 2019-20 is already set aside by the ld.CIT(A) vide order dated 04.11.2025 [DIN & Order No.:ITBA/NFAC/S/250/2025-26/1082300443(1)] to the file of AO for fresh assessment. Hence, in the light of quantum order we also set aside and remand this appeal for AY 2019-20 to the file of AO to take a view as per law after concluding the fresh assessment. Ld. DR did not controvert the order of ld.CIT(A) in quantum. Printed from counselvise.com 3 ITA Nos. 2551 & 2552/Chny/25 ITA Nos. 2551 & 2552/Chny/25 ITA Nos. 2551 & 2552/Chny/25 ITA Nos. 2551 & 2552/Chny/25 S285 Venkatachalapathi PACB S285 Venkatachalapathi PACB S285 Venkatachalapathi PACB S285 Venkatachalapathi PACB 4. In the result, both the appeals filed by the assessee are allowed for statistical purpose. Order pronounced in the open court on 08th day of December, 2025 at Chennai. Sd/- (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखासद\u0007य/ACCOUNTANT MEMBER Sd/- (मनुक ुमारिग र) (MANU KUMAR GIRI) याियकसद\u0007य/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 08th December, 2025. TLN आदेशक\u001a\u0017ितिलिपअ&ेिषत/Copy to: 1. अपीलाथ\b/Appellant 2. थ\b/Respondent 3. आयकरआयु\u0010/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय ितिनिध/DR 5. गाड\u0019फाईल/GF Printed from counselvise.com "