ADARSHA MAHILA NAGARI V GRAMIN SAHAKARI PATH SANSTHA MYDT HINGANGHAT,HINGANGHAT WARDHA vs. INCOME TAX OFFICER WARD-1, WARDHA

On hearing both the sides, we find that assessee’s appeal has been dismissed by NFAC refusing to condone the delay of 21 days which was considered as inordinate delay. Though, Ld.DR has defended the impugned order, we find that NFAC observes that in Form No.35, assessee had mentioned that there is a delay in filing the appeal and the reasons cited due to lack of technical knowledge and not getting proper guidance from earlier Consultant, the appeal could not be filed in statutory time. Learned counsel has submitted that assessee is primarily being operated by women and was not aware of the legal formalities and there is no further submissions on condonation of delay and therefore, the appeal was dismissed without condoning the delay. We are of the considered view that if NFAC was not satisfied with the grounds of condoning delay and was expecting further submissions, NFAC could have called for further 2 submissions and explanation, however, that has not been done. At the same time, we find that assessee is a cooperative society and learned counsel submitted that it is primarily run by the women. Thus, we allow the appeal for statistical purposes and allow the assessee to file application for condonation of delay citing due reasons for fresh consideration by Ld. CIT(A) on merits of the said application. Corresponding ground of appeal raised by the assessee is allowed for statistical purposes.

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