THE SHIMLA URBAN CO-OPERATIVE BANK LTD,SHIMLA vs. INCOME TAX OFFICER WARD-2, SHIMLA, SHIMLA

ITA 561/CHANDI/2026Status: DisposedITAT Chandigarh24 August 2026AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, admitted the appeal, and set aside the impugned order. The matter was remanded back to the CIT(A) for de novo adjudication on merits, subject to the assessee paying a cost of Rs. 5,000/-.

What were the facts?

The assessee filed an appeal with a significant delay of 499 days. The delay was attributed to the retirement of officials handling the tax matter and a subsequent lack of awareness by the new official regarding the pending appeal.

What were the issues?

The primary issue was the condonation of delay in filing the appeal and the subsequent adjudication of the case on merits.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
561/Chd/2026 1 IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE BEFORE: SHRIMANOJ KUMAR AGGARWAL, AM & SH. RAJESH DAMODARLAL SHARMA, JM आयकरअपीलसं./ITA No. 561/Chd/2026 "नधा"रणवष" / Assessment Year : 2015-16 बनाम The Shimla Urban Co-operative ITO, Bank Limited Ward-2, 52/3, Middle bazar, Shimla Shimla 171001 "ायीलेखासं./PAN NO: AAATT9070D अपीलाथ"/Appellant ""थ"/Respondent िनधा"रतीकीओरसे/Assessee by : Sh. Pankaj Rattan, CA – Ld. AR राज"कीओरसे/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 24.08.2026 उदघोषणाकीतारीख/Date of Pronouncement : 24.08.2026

आदेश/Order PERRAJESH DAMODARLAL SHARMA, J.M:

Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of an order of learned Addl/JCIT (A)-2, Lucknow dated 22-08- 2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Act on 30.10.2017 making twin additions of Rs.14,93 Lacs & Rs.23 Lacs.

561/Chd/2026 2

2.

The registry has noted delay of 499 days in the appeal. The AR filed an affidavit seeking condonation of delay on the ground that the official(s) handling the income tax matter had retired an

The order continues below.

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