DD 600 PALAYA AYAKUDI PRIMARY AGRICULTURAL CO-OPERATIVE CREDIT SOCIETY,DINDIGUL vs. THE INCOME TAX OFFICER, DINDIGUL

At the outset, I find that there is a delay in filing the appeal before this Tribunal by 430 days. The assessee had stated in the condonation petition that the notices under the appellate order were physically not served on the assessee and that the same were served only on the ITBA portal and, accordingly, the order passed by the ld. CIT(A) could be noticed only when the assessee visited the ITBA portal, which, on being

I find that even the appeal filed by the assessee before the ld. CIT(A) was belated by 964 days. The assessee is a non-profit organization and a primary agricultural cooperative credit society managed by its members, who are primarily agriculturists. The assessee society had not appointed a qualified Chartered Accountant to audit its accounts and tax-related matters, and the same had contributed to the delay in filing the appeal before the ld. CIT(A). The moment a qualified Chartered Accountant was appointed, the assessee, on his advice, had immediately preferred an appeal before the ld. CIT(A) with a delay condonation petition. This reason was not found sufficient by the ld. CIT(A), and the ld. CIT(A) dismissed the appeal of the assessee in limine on the ground of delay.

I am convinced by the reason given by the assessee, and I hold that the assessee was prevented by sufficient cause from filing the appeal in time before the ld. CIT(A). Accordingly, I deem it fit to restore this appeal to the file of the ld. CIT(A) with a direction to condone the delay, admit the appeal of the assessee for adjudication, and decide the grounds afresh in accordance with law. The assessee is at liberty to raise additional grounds, if any, in support of his contentions. The assessee is directed not to seek adjournments except due to exceptional or bona fide circumstances and to cooperate in the expeditious disposal of the restored appeal by the ld. CIT(A). With these observations, the grounds

In the result, the appeal filed by the assessee is allowed for statistical purposes.