LODHA GRANDUER COOPERATIVE HOUSING SOCIETY LTD ,MUMBAI vs. INCOME TAX OFFICER WARD 21 2 2 MUMBAI, MUMBAI
Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SMT. BEENA PILLAI, JM
Per: Smt. Beena Pillai, J.M.:
Present appeals filed by the assessee arises out of separate orders passed by NFAC Delhi, for assessment years 2016-17, 2017-
18 and 2020-21 vide order dated 31/03/2024 and 29/03/2024
respectively.
I.T.A. No.5791/Mum/2024 A.Y.:2017-18
I.T.A. No.5792/Mum/2024 A.Y.:2020-21
I.T.A. No.5793/Mum/2024 A.Y.:2016-17
2
At the outset, the Ld.AR submitted that there is delay of 130 days approximately, in filing all three appeals before this Tribunal. The Ld.AR submitted that the assessee was served with copies of the impugned orders electronically through mail. It is submitted that, there was dispute between the temporary managing committee about the areas of responsibilities, due to which the function of the society adversely affected. He submitted that, it is subsequently by intervention of the