JILA SAHAKARI KENDRIYA BANK MARYADIT, SHAJAPUR,SHAJAPUR vs. ACIT -1(1), UJJAIN, UJJAIN

ITA 1062/IND/2025Status: DisposedITAT Indore03 June 2026AY 2013-145 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the first appeal, citing sufficient cause and a justice-oriented approach. The matter was remanded to the CIT(A) for a fresh adjudication on merits.

What were the facts?

The assessee, a co-operative bank, filed an appeal before the CIT(A) which was dismissed as time-barred by 78 days. The delay was attributed to administrative circumstances and staff transition within the bank.

What were the issues?

Whether the delay in filing the first appeal before the CIT(A) was condonable due to sufficient cause. Whether the matter should be remanded for adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 148,Section 142(1),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI

For Appellant: CA Ms. Nisha Lahoti, AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 20.05.2026Pronounced: 03.06.2026

Per B.M. Biyani, A.M.:

Feeling aggrieved by order of first-appeal dated 10.09.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 27.05.2023 passed by learned Assessment Unit of Income-tax Department [“AO”] u/s 147 r.w.s. 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2013-14, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

Jila Sahakari Kedriya Bank Maryadit, Shajapur ITA No. 1062/Ind/2025 - AY 2013-14

2.

The background facts leading to present appeal are such that the assessee is a co-operative bank. For Ay 2013-14, the assessee filed retur

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →