ASHOKA COMPLEX CO OP HOUSING SOCIETY LIMITED,MUMBAI vs. INCOME TAX OFFICER WARD 22(2)(1), MUMBAI

At the outset, we notice that appeal of the assesse was rejected by Ld.CIT(A) as the same were not found to be filed within the limitation and consequently, the delay was not condoned. Now before us, the assessee has filed a detailed affidavit 2 ITA 2937 & 2938/Mum/2025 Ashoka Complex Co-op Housing Society Limited duly sworn in by Mr. Mohan Khatavkar, Secretary of assesse society and submitted that assesse could not file affidavit or details mentioned in the affidavit before the Ld.CIT(A) as proper and sufficient opportunity was not granted by Ld.CIT(A) before rejecting the application of condonation of delay. Whereas, on the contrary, the Ld.DR contested the said plea raised by the assessee and submitted that sufficient opportunity was granted to the assessee and thereafter a conscious decision was taken by the Ld.CIT(A) regarding dismissal of appeal filed by the assessee as there was no sufficient cause for condoning the delay.

Be that as it may, without going into the allegations and counter allegations raised by the respective parties, the Bench is of the view that since the grounds raised in the present appeal are with regard to denial of deduction claimed under section 80P(2)(d) of the Act and also non granting of TDS credit, the matter is restored to the file of the Ld.CIT(A) to consider the detailed affidavit filed by Mr. Mohan Khatavkar, Secretary of assesse society and thereafter, keeping in view the contents of the said affidavit and the details contained therein, to decide the application for condonation of delay afresh, after hearing both the parties. The assessee shall remain co-operative and shall not seek adjournment on frivolous grounds.