CENTRAL WARESHOUSING CORPORATION EMPLOYEES CO-OPERATIVE SOCIETY LTD,CHENNAI vs. ITO, NON CORPORATE WARD 19(4), CHENNAI

The assessee is an association of persons and filed the return of income for AY 2021-22 on 01.12.2023 and for AY 2022-23 on 30.12.2022. The returns were processed u/s. 143(1) of the Act vide order dated 13.12.2024 for AY 2021-22 and 03.04.2023 for AY 2022-23. In the intimation u/s. 143(1) for both the AYs, the assessee was denied the deduction u/s. 80P to the tune of Rs. 31,53,370/- for AY 2021-22 and Rs.31,75,010/- for AY 2022-23. Aggrieved, the assessee filed further appeals before the CIT(A). There is a delay of 06 months in filing the appeal for AY 2021-22 and 26 months in filing the appeal for AY 2022-23 before the CIT(A). The CIT(A) did not condone the delay in both the appeals and dismissed the same in limine. The assessee is in appeal before the Tribunal against the order of the CIT(A) for both the AYs.

We have heard the parties, and perused the material available on record. The Ld. Authorized Representative (AR) of the assessee submitted that the assessee being employee cooperative society in the office bearers and employees have very limited familiarity with faceless and electronic regime of income tax proceedings. The Ld. AR further submitted that the tax consultant did not handle the assessment/appellate proceedings properly. The Ld. AR also submitted that the intimation u/s. 143(1) of the Act was served on the email ID which is not monitored by the assessee and hence the assessee was not aware of the issue of intimation u/s. 143(1) of the Act. The Ld. AR accordingly prayed that one more opportunity may be given. Considering the facts and circumstances peculiar to assessee's case, we are inclined to give one more opportunity to the assessee to substantiate the claim by producing the required details. Accordingly, we condone the delay in filing the appeal before the CIT(A) for both the appeals. The Ld. AR during the course of

Further, we also levy a cost of Rs.10,000/- (Ten thousand only) each in both the appeals since considerable time and efforts have been spent by the Exchequer and for the reason that the assessee being delinquent before the lower authorities. The same shall be paid by the assessee to Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras within a period of one month from the date of receipt of this order and produce the receipt before the A.O.

In the result, both the appeals of the assessee are allowed for statistical purposes.