THE NIRMAL UJJWAL CREDIT CO- OPERATIVE SOCIETY LIMITED,NAGPUR vs. DCIT/ACIT CIRCLE-4, NAGPUR

On hearing both the sides, we find that the present appeals have been filed with delay of 410 & 387 days respectively. Affidavits have been filed for condonation of delay wherein it is asserted that notices were received on email which was erstwhile consultant and not one mentioned in Form No.35. It was also apprised the Bench that in A.Y. 2018-19, the assessee had applied under Direct Tax Vivad Se Vishwas Scheme, 2024 (for short, “Scheme”) and due to some dissatisfaction of calculation of tax, rectification applications have been filed. Learned counsel for the assessee submitted that the appeal has been preferred as an abundant precaution.

Ld.Departmental Representative (DR), vehemently opposed the applications for condonation of delay relying on the judgment of Hon'ble Supreme Court in the case of Majji 2

We are satisfied that the assessee was not served notices on its email address for which it had access. Thus, the ends of justice require allowing the assessee to contest the appeals on merits. The delay is, accordingly, condoned and the appeals are admitted for hearing.

Further, ongoing through the impugned orders, we find that NFAC relied on the decision of Hon'ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee & Another (118 ITR 461) and appeals of the assessee were considered and dismissed for non-prosecution, though certain observations on merits as well have been made. We are of the considered view, such an exercise of powers of first dismissing the appeals for non- prosecution, then to make observations on merits have no foot to stand in law and thus, we allow the appeals of the assessee for statistical purposes and remit the issues back to the file of Ld. CIT(A), on merits as well as law, after giving fresh

In the result, appeals filed by the assessee are allowed for statistical purposes.