PRIMARY AGRICULTURAL COOPERATIVE SOCIETY LIMITED CHINNA GOLKONDA,SHAMSHABAD vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

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ITA 1262/HYD/2024Status: DisposedITAT Hyderabad28 April 2025AY 2017-18Bench: us: “1. The order of the learned Commissioner of Income-Tax (Appeals) is erroneous both on facts and in law. 2. The order of the learned Commissioner of Income-Tax (Appeals) is erroneous as the Hon'ble CIT (Appeals) did not issue any notice before rejecting the condonation of delay. The CIT (Appeals) is not justified in passing the appellate order without providing opportunity to the appellant. 3. The learned Commissioner of Income-Tax (Appeals) erred in not considering the grounds agitated1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the delay of 1379 days was inordinate and the assessee had not filed any application explaining the reasons for the delay. Therefore, the CIT(A) was justified in declining to condone the delay. The Tribunal upheld the order of the CIT(A).

What were the facts?

The assessee society filed an appeal with a delay of 1379 days before the CIT(A). The AO had passed an assessment order under Section 144 for AY 2017-18 after the assessee failed to file a return of income and comply with notices u/s 142(1). The AO treated cash deposits aggregating to Rs. 11,16,07,860/- as unexplained income under Section 69A.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal as barred by limitation due to an inordinate delay without a proper application for condonation and explanation of reasons.

Which sections of the Income-tax Act were involved?

Section 144,Section 142(1),Section 69A,Section 249(3),Section 80P

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ A ‘ Bench, Hyderabad

Pronounced: 28.04.2025

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-

1. 1. निर्धाररती/The Assessee : Primary Agricultural Cooperative Society Limited, Chinna Golkonda, 1-4/1, Chinna Golkonda, Via Shamshabad, Ranga Reddy District – 50218, Telangana. 2. रधजस्व/ The Revenue : Income Tax Officer, Ward – 8(1), Hyderabad.

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