THE MRUTYUNJAYA LARGE SIZE CO OPERATIVE CREDIT SOCIETY LIMITED,WEST GODAVARI DIST vs. INCOME TAX OFFICER, WARD-1, PALAKOL

ITA 839/VIZ/2025Status: DisposedITAT Visakhapatnam24 July 2026AY 2022-236 pages
AI SummaryRemanded

What were the facts?

The assessee cooperative society filed an appeal with a delay of 127 days. The CIT(A) dismissed the appeal without condoning the delay, citing lack of explanation or evidence. The assessee appealed to the ITAT, providing a medical certificate for the Secretary's illness as the reason for the delay.

What did the Tribunal hold?

The ITAT condoned the delay of 127 days based on the affidavit and medical certificate provided. The Tribunal noted that the CIT(A) had not decided the appeal on merits.

What were the issues?

Whether the delay in filing the appeal should be condoned due to the illness of the authorized signatory. Whether the CIT(A) erred in dismissing the appeal without deciding on merits.

Which sections of the Income-tax Act were involved?

Section 249,Section 80P(2),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

PER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER :

This appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeals) [“Ld.CIT(A)”], NFAC, Delhi vide

ITA 839/VIZ/2025 The Mrutyunjaya Large Size Cooperati

The order continues below.

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