RADHAKRISHNA NAGARI SAHAKARI PAT SANSTHA LTD.,MALKAPUR vs. ITO WARD-2, KHAMGAON

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ITA 48/NAG/2025Status: DisposedITAT Nagpur10 June 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, citing sufficient cause and a justice-oriented approach. The appeal was restored to the CIT(A) for a fresh adjudication, with directions for a speaking order and a fair opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal was filed with a significant delay of 393 days due to the erstwhile consultant's failure to inform them about the order. The assessee is a credit cooperative society and faced additions related to Section 80P deduction and delayed PF payments.

What were the issues?

Whether the delay in filing the appeal was justifiable, and whether the assessee should be granted another opportunity to present its case before the CIT(A) after the initial dismissal in limine.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 80P

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Sanjeev Mutha, CA (virtual)
For Respondent: Shri Pankaj Kumar, CIT-DR
Hearing: 08.06.2026Pronounced: 10.06.2026

PER KHETTRA MOHAN ROY, AM:

This appeal filed by the assessee is directed against the order of National Faceless Appeal Centre, Delhi, (for short, “CIT(A)”), dated 09/10/2023 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”) which is emanating from the assessment order dated 19.12.2019 passed u/s. 143(3) of the Act by the ITO, Ward-2, Khamgaon for the Assessment Year (AY) 2017-18.

ITA No. 48/NAG/2025 (Radhakrishna Nagari Sahakari Pat Sanstha Ltd.) 2. The Registry has pointed out that there is a delay of 393 days in filing the present appeal. The assessee has filed an application for condonation of delay supported by an affidavit. It has been stated therein that the notices were sent to the e-mail address of the erstwhile consultant, who failed to inform the assessee about the passing of the impugned order. It has further been submitted that the assessee is situated in a rural area where ready access to professional advisory services litigation is not readily available. Considering the reasons set out in the application and the accompanying affidavit, we are satisfied that the assessee was prevented by sufficient cause from filing the appeal within the prescribed period. We find that the delay was neither deliberate nor attributable to any mala fide intention. Accordingly, adopting a justice-oriented approach and drawing support from the decisions of the Hon’ble Supreme Court in Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors. [(1987) 2 SCC 107] and Inder Singh v. State of Madhya Pradesh [2025 INSC 382, judgment dated 21.03.2025], we condone the delay of 393 days in filing the present appeal and admit the same for hearing.

3.

At the outset, learned counsel for the assessee submitted that due to non-compliance before the Ld.CIT(A), appeal of the

ITA No. 48/NAG/2025 (Radhakrishna Nagari Sahakari Pat Sanstha Ltd.) assessee has been dismissed in limine without passing a speaking order. Prayer is made to afford one more opportunity to appear before the Ld. CIT(A). Ld. DR, though supported the order of Ld. CIT(A), did not raise any serious objection to the innocuous prayer made by the learned counsel for the assessee.

4.

We have heard rival contentions and perused the records placed before us. Considering the prayer of the learned counsel for the assessee and also observing that the order passed by the Ld.CIT(A) is an exparte as the assessee failed to appear on the dates fixed for hearing on various occasions and also observe that assessee is a credit cooperative society and the assessment for A.Y.2017-18 completed u/s. 143(3) of the Act and addition of Rs.1,25,14,000/- has been made by rejecting deduction u/s. 80P and Rs. 25,960/- has been made on account of delay in payment of PF with the Government account. Therefore, we deem it appropriate to afford one more opportunity to the assessee to substantiate its case before the Ld.CIT(A). Assessee has raised multiple grounds of appeal in the instant appeal, the same are restored to the file of Ld.CIT(A) for necessary adjudication and to pass a speaking order as contemplated u/s. 250(6) of the Act. Needless to mention that before passing the order, Ld.CIT(A) shall grant fair opportunity of hearing to the assessee. Assessee is also directed to remain vigilant and not to take any frivolous adjournments unless otherwise required for reasonable cause

ITA No. 48/NAG/2025 (Radhakrishna Nagari Sahakari Pat Sanstha Ltd.) and to file all the details called for by the Ld.CIT(A). Thus, the impugned order is set aside and the effective grounds of appeal raised by the assessee are allowed for statistical purposes.

5.

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

Order pronounced in open Court on 10.06.2026

sd/- sd/- ANUBHAV SHARMA KHETTRA MOHAN ROY JUDICIAL MEMBER ACCOUNTANT MEMBER Nagpur: Dated: 10/06/2026 vr/- Copy to: 1. The Assessee 2. The Revenue 3. The Pr.CIT concerned. 4. The DR, ITAT, Nagpur 5. Guard file. By order Vukkem Digitally signed by Vukkem Rambabu Rambabu Date: 2026.06.11 10:29:49 +05'30' Senior Private Secretary ITAT, Nagpur

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