THE DHARAPURAM AGRICULTURAL PRODUCERS COOPERATIVE MARKETING SOCIETY LIMITED,TIRUPUR vs. THE INCOME TAX OFFICER, WARD 2(4) TIRUPUR, TIRUPUR

Assessment Years: 2018-19 The Dharapuram Agricultural Income Tax Officer, Producers Cooperative Marketing Ward-2(4) Society Limited, Tirupur. New No.487, Old No.280, Chinnakadai Street, Opp.Arasamaram Stop, Dharapuram, Tiruppur, Tamil Nadu-638 702. [PAN: AABAT8601Q] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by : Ms.A.Vijayalakshmi, C.A(Tirupur), प्रत्यर्थी की ओर से /Revenue by : Ms.Anitha, Addl. CIT सुनवाई की तारीख/Date of Hearing : 17.06.2025 घोषणा की तारीख /Date of Pronouncement : 19.06.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M :

This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / APL / S / 250 / 2024-25 / 1074483609(1) dated 13.03.2025 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Centre(NFAC), Delhi, for the assessment year 2018-19. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time.

2.0 At the outset the Ld. Counsel for the assesse informed that the Ld. First Appellate Authority has passed an ex-parte order without condoning delay petition. It was submitted that the Ld. First Appellate Authority dismissed its appeal without condoning the delay in filing of appeal before him. It was pleaded that the non-compliance of the assesse was attributable to shortage of staff with the assessee society, causing lax attention to tax matters. The Ld. Counsel for the assesse pleaded for setting aside the case to Ld.CIT(A) and personally assured that full compliance would now be made to the statutory notices of the Ld. CIT(A). The Ld.Counsel placed reliance upon the decision of the Coordinate Bench of this tribunal in ITA 836 / Chny / 2023 Olagadam PACCS 3.0 Per contra, the Ld.DR relied upon the order of lower authorities and submitted that the assessee is a willful defaulter.

4.0 We have heard rival submissions in the light of material available on records. It is an admitted fact from the records that the assessee has filed delayed appeal before the Ld.CIT(A). The assessee is reportedly a small primary agricultural cooperative credit society operating in remote rural areas. We find sufficient force in the pleadings of the assesse as Page - 2 - of 4 to why it could not file its appeal in time before the Ld.CIT(A).The Ld. Counsel for the assesse has now given personal assurance of compliance. We are conscious that no litigant benefits by non- prosecution of its case. We have also noted that apart from merely harping on the issue of delayed filing by the assesse the Ld. CIT(A) has not touched upon merits of the case.