JHANJRA PROJECT EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD.,PASCHIM BARDDHAMAN vs. I.T.O., WARD - 2(1), DURGAPUR

Brief facts of the case are that, an Assessment Order came to be passed u/s 144 r.w.s. 144B of the Act on 16.09.2022 by making certain additions. Aggrieved by the Assessment Order dated

None appeared for the Assessee. Considering the issue involved in the present Appeal, we deem it fit to decide the Appeal on hearing the Ld. DR and perused the material available on record.

The Ld. DR vehemently submitted that there was no sufficient cause to condone the inordinate delay of 626 days in filing the Appeal before the Ld. CIT(A), therefore submitted that the Ld. CIT(A) has rightly dismissed the first appeal of the Assessee in delay in latches, thus, sought for dismissal of the present Appeal.

We have heard the Ld. DR and perused the material available on record. Aggrieved by the assessment order dated 16.09.2022, the Assessee preferred Appeal before the Ld. CIT(A) with a delay of 626 days. As per the Assessee, the cause for the delay in filing the first Appeal was that the Board of the Assessee was dissolved on 31.05.2020, thereafter, no election was conducted and due to Covid-19 situation earlier Board continue on extension and nomination. Thereafter, to run day-to-day operation of the society, one

It is expected from the Assessee to file the Appeal on time, if the cause for delay is bona- fide and beyond the control of the Assessee, the same can be construed as sufficient cause. The Hon'ble Supreme Court time and again clarified that the delay in filing the Appeal with sufficient cause should be looked into in a liberal way and shall condone the delay. In the landmark decision in Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC), the Hon'ble Supreme Court settled the law that the delay when supported by justifiable reasons, must make way for the cause of substantial justice. Considering the above facts and circumstances, we condone the delay of 626 days in filing the first Appeal before the Ld. CIT(A) and remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.