BAHUUDDESHIY NANHEDA ANANTPUR HARIJAN KISAN SEWA SAHKARI SAMITI LIMITED,ROORKEE vs. INCOME TAX OFFICER, ROORKEE

The first issue in this appeal of assessee is as regards to the order of Ld. CIT(A) dismissing the appeal in limine on the ground of delay in filing of appeal, by holding that the assessee is unable to explain sufficient cause in the application filed u/s 249(3) of the IT Act.

We have heard the Ld. Sr. DR and gone through the facts and circumstances of the case. We note the facts from the orders of the lower authorities and arguments of Ld. Sr. DR that the assessment order is dated 08.03.2023 and the assessee filed the appeal before the Ld. CIT(A) only on 16.06.2024. According to CIT(A), there is a delay of 435 days as service of assessment order is dated 08.03.2023 as the same was uploaded by the Revenue in ITBA portal and, therefore, the appeal filed by assessee on 16.06.2024 is delayed. The assessee, before the Ld. CIT(A), contended that first of all there is no service of order on the assessee, it might have been shown on the ITBA portal but the order was never served on the assessee either through mail or through physical copy. The assessee contended before the Ld. CT(A) in its submissions that the assessee society was a MPACS (Multipurpose Primary Agricultural Credit Cooperative Societies) wherein the supervisory control lies with either the State Government or the Registrar concerned as per the Uttarakhand Cooperative Society Act, 2003. Here the assessee’s previous counsel was to pursue against the Notices/Intimation/letters/Communications received from the Revenue but the assessee’s legal consultant had not informed the assessee, leading to delay. The present tax consultant Shri Sanjeev Kumar Sharma, Advocate assured before the Ld. CIT(A) that in future he will make all necessary compliances. 3.1 We find that the reasons stated in the condonation petition before Ld. CIT(A) are reasonable and there is no service of order on the assessee as the same was uploaded on ITBA only and there was no service through mail or through physical

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 28/07/2027.