SURAJ CO OPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. ITO WARD 19(3)(1), MUMBAI

ITA 2349/MUM/2025Status: DisposedITAT Mumbai29 August 2025AY 2020-21Bench: SMT. BEENA PILLAI ( (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing appeals, citing sufficient cause and the principles of natural justice. The Tribunal held that adjustments made under Section 143(1) without an opportunity of being heard to the assessee were unsustainable.

What were the facts?

The assessee filed appeals against orders by Ld.CIT(A) for multiple assessment years due to delay. The assessee had filed rectification applications under Section 154 which were pending, causing the delay in filing appeals.

What were the issues?

Whether the delay in filing the appeals before the Ld.CIT(A) should be condoned? Whether adjustments made by CPC under Section 143(1) without affording an opportunity of hearing to the assessee are valid?

Which sections of the Income-tax Act were involved?

Section 154,Section 143(1),Section 143(1)(a),Section 80P,Section 80P(2)(d),Section 143(2)(a)

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SMT. BEENA PILLAI

For Appellant: Shri Rajesh Shah
For Respondent: Shri Rajesh Sakhardande, SR. D.R
Hearing: 21.08.2025Pronounced: 29.08.2025

Heard together (4 matters)

I.T.A. No. 2347/Mum/2025
I.T.A. No. 2348/Mum/2025
I.T.A. No. 2349/Mum/2025
I.T.A. No. 2350/Mum/2025

Read from the judgment's own cause title. This page is filed under one of them.

Per: Smt. Beena Pillai, J.M.: The Present appeals filed by the assessee is against separate orders passed by Ld.CIT(A) 10 Delhi for assessment years 2013-

2 ITA Nos 2350/Mum/2025; A.Y. 2021-22 Suraj Co operative Housing Society Limited 14, 2019-20 to 2021-22 vide impugned orders dated 18/02/2025, 13/02/2025. 2. It is submitted that as the issue alleged in all these appeals are common and identical, ground raised by the assessee for a suspended 2013-14 are reproduced as under:

“1. On the facts and the circumstances of the case and in law, th

The order continues below.

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