M/S. THE ARNI AGRI PRODUCERS COOPERATIVE MKTG. SOCIETY LTD.,ARNI vs. ITO, WARD-1,, TIRUVANNAMALAI
आयकर अपीलȣय अͬधकरण, ‘ए’ Ûयायपीठ, चेÛनई
IN THE INCOME TAX APPELLATE TRIBUNAL
‘A’ BENCH, CHENNAI
Įी जॉज[ जॉज[ के, उपाÚय¢ एवं Įी एस.आर.रघुनाथा, लेखा सदèय के सम¢
BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND
SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.: 963/CHNY/2025
िनधाᭅरण वषᭅ/Assessment Year:2018-19
The Arni Agri Producers
Cooperative Marketing
Society Ltd.,
383, Market Roa,
Arni – 632 301. PAN: AACAT 9589J
Vs.
The Income Tax Officer,
Ward 1,
Tiruvannamalai.
(अपीलाथᱮ/Appellant)
(ᮧ᭜यथᱮ/Respondent)
अपीलाथᱮ कᳱ ओर से/Appellant by : Shri Varun Ranganathan, Advocate for Shri K. Ravi, Advocate
ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Ms. E. Pavuna Sundari, CIT
सुनवाई कᳱ तारीख/Date of Hearing : 17.06.2025
घोषणा कᳱ तारीख/Date of Pronouncement : 18.06.2025
आदेश /O R D E R
PER GEORGE GEORGE K, VICE PRESIDENT:
This appeal filed at the instance of the assessee is directed against the order of the Commissioner of Income
Tax
(Appeals)/National Faceless Appeal Centre, Delhi dated 07.12.2024
passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2018-19. 2. There is a delay of 61 days in filing the appeal before the Tribunal. The assessee has filed affidavit for condonation of delay stating therein the reasons for belated filing of this appeal. The reasons stated in the affidavit for belated filing are as follows:-
“a. Decisions could not be taken immediately, due to shortage of manpower. With limited persons, the entire operations were to be managed.
b. It further involved approval from the State Government departments.
Therefore, the assessee was unable to decide on the further course of action and had approached their higherups for advices”
On perusal of the same, we find there is sufficient reason for delay in filing this appeal before the Tribunal. Hence, we condone the delay in filing the appeal and proceed to dispose off the appeal on merits.
Brief facts of the case are as follows:- The assessee is a Cooperative Marketing society dealing in Agricultural Products for the members of the Society and is registered with the