SAHKARI GANNA VIKAS SAMITI LTD UNN,SHAMLI vs. ITO NFAC, NFAC DELHI
Before: MS. MADHUMITA ROY, & SHRI NAVEEN CHANDRA
PER NAVEEN CHANDRA, A.M:-
The above captioned two separate appeals by the assessee are preferred against 2 separate orders of the NFAC, Delhi dated 16.08.2024
and 08.08.2024 for A.Ys 2020-21 and 2022-23 respectively.
ITA No. 4035/DEL/2024 [A.Y. 2020-21]
ITA No. 4056/DEL/2024 [A.Y. 2022-23]
Sahakari Ganna Vikas Samiti Vs.The AO
Page 2 of 5
Since common grievance is involved in the captioned appeals and pertain to same assessee, they were heard together and are disposed of by this common order for the sake of convenience and brevity.
Representatives of both the sides were heard at length. Case records carefully perused. Relevant documentary evidence brought on record duly considered in light of Rule 18(6) of the ITAT Rules. 4. At the very outset, the ld. counsel for the assessee vehemently contended that the ld. CIT(A) was not justified in dismissing the appeal of the assessee without condoning the delay in filing the appeal. The ld. counsel for the assessee prayed for condonation of delay.
Per contra, the ld. DR relied on the orders of the authorities below.
We have heard the rival submissions and have perused the relevant material on record. We find that there is a delay of 215 days. We also notice that the counsel of the assessee was critically ill and could not file the appeal. Hence the assessee was prevented from sufficient cause
ITA No. 4035/DEL/2024 [A.Y. 2020-21]
ITA No. 4056/DEL/2024 [A.Y. 2022-23]
Sahakari Ganna Vikas Samiti Vs.The AO
Page 3 of 5
in not filing the appeal in time. In the interest of justice and fair play, we restore the appeal of the assessee to the file of the ld. CIT(A) to condone the delay and admit the appeal for fresh adjudication after allowing adequate opportunity of being heard to the assessee, The assessee is directed to produce all necessary documents as required by the ld. CIT(A).
As a result, the appeal of the assessee is allowed for statistical purposes. 8. At the very outset, the ld. counsel for the assessee submitted that the case of the assessee is covered by the decision of the co-ordinate bench in the case of Co-operative Cane Development Society order dated 05.06.2025 in ITA No. 5764/DEL/2025. 9. On the other hand, the ld. DR relied upon the orders of the Assessing Officer and the ld. CIT(A).
We have heard the rival submissions and have perused the relevant material on record. We find that under similar circumstances and on identical facts, the co-ordinate bench [supra] has allowed the grounds
ITA No. 4035/DEL/2024 [A.Y. 2020-21]
ITA No. 4056/DEL/2024 [A.Y. 2022-23]
Sahakari Ganna Vikas Samiti Vs.The AO
Page 4 of 5
of assessee for statistical purposes. Respectfully following the same, we restore the appeal of the ld. CIT(A) for fresh adjudication. The ld.
CIT(A) is directed to condone the delay and decide the issues afresh after allowing reasonable opportunity of being heard to the assessee.
The assessee is directed to produce all necessary documents and evidences as required by the ld. CIT(A).
11. As a result, the appeal of the assessee is allowed for statistical purposes.
12. In the result, the appeals of the assessee in ITA Nos. 4035 and 4056/DEL/2024 are allowed for statistical purposes.
The order is pronounced in the open court on 19.08.2025. [MADHUMITA ROY]
[NAVEEN CHANDRA]
JUDICIAL MEMBER
ACCOUNTANT MEMBER
Dated: 19th AUGUST, 2025. VL/