SHUBH LAXMI KRISHAK SEWA SWABLAMBI SAHKARI SAMITI LTD,HAJIPUR vs. ITO WARD 1(3), HAJIPUR

At the outset, the ld. Counsel for the assessee has invited our attention to the impugned order of the ld. CIT(Appeals). He has submitted that the ld. CIT(Appeals) has dismissed the appeal of the assessee on the ground that the same is barred by limitation. The ld. Counsel in this respect has filed written submission, wherein it has been explained that the assessee is a Registered Cooperative Society, which works for cooperation to the farmers for agriculture as per the aims and objects. It conducts its business on non-profitable mode. It has been submitted that the Office/business of the assessee was closed down due to COVID 19 Pandemic. It was opened only in the month of January, 2023 and only then the assessment order passed by the Income Tax Officer has been received by the assessee. That thereafter the first appeal has been filed on 16.02.2023 without any delay. That the delay caused in filing the appeal before the ld. CIT(Appeals) was not intentional, rather due to the fact that the assessee-Society works in a rural area on non- profit basis and due to the circumstances beyond the control of the assessee, the Office of the assessee remained closed. The appeal was filed immediately on coming to the notice of the assessee of passing of the impugned assessment order. The ld. Counsel has prayed that in the interest of justice, the assessee may be given an opportunity to present its case before the ld. CIT(Appeals).

The ld. D.R., on the other hand, has relied upon the order of ld. CIT(Appeals).

Considering the submissions made by the ld. Counsel for the assessee, as noted above, we are of the view that interest of justice will be well served if the assessee is given an opportunity to present its case on merit before the ld. CIT(Appeals). Accordingly, the impugned order of the ld. CIT(Appeals) is set aside. The delay in filing the appeal before the ld. CIT(Appeals) is hereby condoned and the ld. CIT(Appeals) is directed to decide the appeal of the assessee on merits after giving proper opportunity to the assessee to present its case.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on 29/05/2024.