NAVCHIATANYA MULTIPUPOSE SOUHARD SHAKAR NIYAMIT, CHANDGAD ASTE,BELGAUM vs. INCOME TAX OFFICE, WARD-3, BELGUAM

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ITA 200/PAN/2025Status: DisposedITAT Panaji20 August 2026AY 2017-187 pages
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What did the Tribunal hold?

The Tribunal condoned the significant delay in filing the appeal, citing sufficient cause due to wrong professional guidance. The Tribunal restored the issues to the file of the CIT(A) for fresh adjudication, emphasizing a justice-oriented approach.

What were the facts?

The assessee, a cooperative society, failed to file its return of income and did not comply with statutory notices. The Assessing Officer made a best judgment assessment, adding unexplained cash deposits and disallowing deductions. The assessee's appeal before the CIT(A) was dismissed for non-compliance, and a subsequent appeal to the CIT(A) was dismissed as non-maintainable.

What were the issues?

Whether the delay in filing the appeal before the Tribunal was sufficiently caused and should be condoned. Whether the assessee should be granted an opportunity for fresh adjudication of the grounds of appeal.

Which sections of the Income-tax Act were involved?

Section 144,Section 68,Section 80P,Section 253(5),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH, ‘DB’ PANAJI

Before: DR.MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Raghavendra, CA
For Respondent: Shri Mayur Kamble, Sr. DR
Hearing: 19.08.2026Pronounced: 20.08.2026

आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to :

अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, Panaji 4. ‘DB’ Bench / DR, ITAT, Panaji ‘DB’ Bench ग र्ड फ़ इल / Guard File. 5.

आिेश नुस र / BY ORDER,

// True Copy // Assistant Registrar/Sr.PS, आयकर अपीलीय अधिकरण, Panaji/ ITAT, Panaji

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