KEDGAON GRAMIN BIGARSHETI SAHKARI PATSANSTHA MARYADIT,SOLAPUR vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, SOLAPUR

ITA 1983/PUN/2025Status: DisposedITAT Pune13 March 2026AY 2015-16Bench: DR.MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)6 pages
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What did the Tribunal hold?

The Tribunal condoned the delay of 391 days, relying on Apex Court judgments, finding the delay not intentional. The Tribunal remitted the appeal back to the CIT(A) for fresh adjudication on merits after providing a reasonable opportunity to the assessee.

What were the facts?

The assessee, a Cooperative society, failed to file its income tax return for AY 2015-16. The case was reopened under Section 147 of the Income Tax Act due to information about cash/time deposits. The assessment was completed ex-parte at Rs. 52,53,459. The assessee's appeal to the CIT(A) was dismissed due to a delay of 391 days without condonation.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned to allow adjudication on merits, considering the principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 147,Section 142(1),Section 144,Section 144B

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, PUNE BENCHES “A”, PUNE

Before: DR.MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Nikhil S Pathak
For Respondent: Shri Basavaraj Hiremath
Hearing: 23.02.2026Pronounced: 13.03.2026

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of assessee pertaining to A.Y. 2015-16 is directed against the order dated 27.06.2025 framed by National Faceless Appeal Centre, Delhi (NFAC) arising out of Assessment Order dated 30.01.2024 passed u/s. 147 r.w.s.144 r.w.s.144B of the Income Tax Act, 1961 (in short ‘the Act’).

2.

Brief facts are that the assessee is a Cooperative society and engaged in the business of providing credit facilities to its Members. Assessee society has not filed the return of income for A.Y. 2015-16 for the year under consideration. Based on 2 Kedgaon Gramin Bigarsheti Sahkari Patsanstha Maryadi

The order continues below.

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