आयकर अपीलीय अिधकरण ”सी” (cid:586)ायपीठ चे(cid:580)ई म(cid:336)।

IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES “C” :: CHENNAI BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.3943/CHNY/2025 िनधाªरण वषª / Assessment Year: 2015-16 The Nasiyanur Primary Vs The Income Tax Officer, Agricultural Co-op Credit Society Ward-2(1), Erode.

Ltd, 22/26, Thingalur Road, Nasiyanur, Erode – 638107.

PAN: AABAT2887J Appellant/ Assessee Respondent / Revenue Assessee by A.Vijayalakshmi –CA(Virtually)

Revenue by Ms. R Anitha – Addl.CIT Date of hearing 18/02/2026 Date of pronouncement 7/04/2026 आदेश/ ORDER PER INTURI RAMA RAO, AM :

This appeal filed by the Assessee directed against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], Delhi dated 10.10.2025 passed under section 250 of the Income Tax Act, 1961 for the A.Y.2015-16.

2. The Assessee raised the following grounds of appeal :

“1. The AD and CIT(A) erred in law and on facts in confirming the penalty u/s 2718 without appreciating the fact that the delay in filing the audit report was due to circumstances beyond the control of the appellant, as the statutory audit was conducted by a