MORATTUPALAYAM PRIMARY AGRICULTURAL CO OP CREDIT SOCIETY LTD,TIRUPUR vs. THE INCOME TAX OFFICER, WARD 1(2) TIRUPUR, TIRUPUR
आयकर अपीलीय अिधकरण ‘सी’’ Ɋायपीठ चेɄई मŐ।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH, CHENNAI
माननीय ŵी मनोज कुमार अŤवाल ,लेखा सद˟ एवं
माननीय ŵी मनु कुमार िगįर, Ɋाियक सद˟ के समƗ।
BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER
AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER
आयकरअपील सं./ ITA Nos.3278, 3279/Chny/2024
(िनधाŊरणवषŊ / Assessment Years: 2021-2022 &2022-2023)
Morattupalayam Primary Agricultural
Co-op Credit Society Ltd,
1/142, Kavundampalayam
Morattupalayam (PO)
Uthukulli Taluk,
Tirupur 638 752. [PAN: AACAM 0406D]
Vs. The Income Tax Officer,
Ward 1(2)
Tirupur.
(अपीलाथȸ/Appellant)
(Ĥ×यथȸ/Respondent)
अपीलाथȸ कȧ ओर से/ Appellant by : Ms. A. Vijayalakshmi, C.A. (Tirupur)
Ĥ×यथȸ कȧ ओर से /Respondent by : Ms. V. Aswathy, JCIT.
सुनवाई कȧ तारȣख/Date of Hearing
: 25.02.2025
घोषणा कȧ तारȣख /Date of Pronouncement
: 27.02.2025
आदेश / O R D E R
PER MANU KUMAR GIRI (Judicial Member)
These two appeals by the assessee are arising out of different orders of the Addl/JCIT (A)-2, office of the Commissioner of Income Tax, Appeals, Hyderabad in order Nos.ITBA/APL/S/250/2024-25/1069905311 (1) and ITBA/APL/S/250/2024-
25/1069905124 (1) respectively both dated 24.10.2024 for the assessment years
2021-2022 and 2022-2023. 2. Brief facts of the case are that the appeals were instituted on 07.09.2024
against the assessment orders dated 30.09.2022 and 29.12.2023 passed u/s.
143(1) of the Income Tax Act, 1961 (in short ‘’the Act’’) for the assessment years
2021-2022 and 2022-2023. The assessee further challenged the orders of assessment passed u/s. 143(1) of the Act before the Additional/JCIT(A),
Commissioner of Income Tax Appeal, Hyderabad who dismissed the appeals of the assessee in limine on the ground of delay of 678 and 223 days in filing appeals.
Aggrieved, assessee is in appeal before us.
3. The ld. Counsel for assessee submitted before us that assessee was unable to engage a qualified accountant to manage financial and tax related matters during the financial years. The Secretary of the organisation was trained solely in co- operative operations and lacks the necessary expertise in accounting and taxation.
Hence there was delay in filing the appeals before the Addl/JCIT (A), so he requested to condone the delays and remit the appeals back to the Addl/JCIT(A) for fresh adjudication.
4. Per contra, the ld. Departmental Representative stated that no lenient view is to be taken in this case and prayed for confirming the orders of the lower authorities.
5. We heard the rival contentions and perused the material available on record.
We are of the considered view that to meet the ends of justice, we condone the delay in filing the appeals before the ld. Addl/JCIT (A) and direct the ld.
Addl/JCIT(A) to adjudicate the appeals on merits. Accordingly, the impugned orders are set aside and the appeals are restored back to the file of Ld. Addl/JCIT (A) for fresh adjudication subject to cost of Rs.5000/- for each assessment years which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same will be furnished by the Assessee before
Ld.Addl/JCIT(A) whose shall proceed for adjudication after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence, confirmations and documents, if any, forthwith without any fail, failing which Ld. Addl/JCIT (A) shall be at liberty to proceed with the disposal of the appeals as per law.. The appeals of the assessee is allowed for statistical purpose.
6. In the result, appeals filed by the assessee are allowed for statistical purpose.
Order pronounced in the open court on 27th day of February, 2025 (मनोज कुमार अŤवाल)
(मनु कुमार िगįर)
(MANOJ KUMAR AGGARWAL)
लेखा सद˟ / ACCOUNTANT MEMBER
(MANU KUMAR GIRI)
Ɋाियक सद˟ / JUDICIAL MEMBER
चेɄई Chennai:
िदनांक Dated : 27-02-2025
KV
आदेश कȧ ĤǓतͧलͪप अĒेͪषत /Copy to :
1. अपीलाथŎ/Appellant
2. ŮȑथŎ/Respondent
3. आयकरआयुƅ/CIT, Chennai/Coimbatore/Madurai/Salem.
4. िवभागीयŮितिनिध/DR
5. गाडŊफाईल/GF