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Facts
The assessee, a cooperative credit society, filed five appeals (two quantum for AYs 2018-19, 2020-21 and three penalty under Sections 270A and 271AAC(1)) before the ITAT. The Ld. CIT(A)/NFAC had dismissed most of these appeals in limine without condoning significant delays in filing, and one penalty appeal for non-appearance, without addressing the merits.
Held
The ITAT, finding reasonable cause and non-intentional delay, condoned the delays in filing appeals before the CIT(A)/NFAC for the quantum and Section 270A penalty appeals. It restored all five appeals to the Ld. CIT(A)/NFAC, directing fresh adjudication on merits in accordance with Section 250(6) of the Act, after granting the assessee a proper opportunity of hearing.
Key Issues
Whether the delay in filing appeals before the CIT(A)/NFAC should be condoned and the appeals restored for adjudication on merits.
Sections Cited
270A, 271AAC(1), 144, 80P, 250(6), Section 5 of the Limitation Act
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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE
PER BENCH : By way of above captioned appeals, the assessee’s appeal in ITA Nos.177 – 178/PUN/2025 for A.Ys. 2018-19 and 2020-21 are directed against the order of Ld. CIT(A)/NFAC dated 30.07.2024 and for remaining assessee’s appeals relating to penalty levied u/s 270A for A.Ys. 2018-19 and 2020-21 and u/s 271AAC(1) for A.Y. 2020-21 are directed against the order of Ld. CIT(A)/NFAC dated 13.01.2025 and 07.01.2025 respectively.
Since all the above captioned appeals relates to the same assessee of which ITA Nos.177 – 178/PUN/2025 are the quantum appeals and remaining three are penalty appeals, all the appeals were heard together and are being disposed of by this consolidated order for the sake of convenience and brevity.
At the outset, Ld. Counsel for the assessee referring to the following written submissions has mainly contended that Ld. CIT(A)/NFAC has either not condoned the delay or has not passed the orders on merits of the case and, therefore, prayer is made for restoring the issues raised in all the instant appeals relating to the quantum/penalty to the file of Ld. CIT(A)/NFAC for necessary adjudication :- “SHREE NARSINHA NAGARI SAHAKARI PATSANSTHA NARSINH BUILDING, A/P RANJANI, TAL. AMBEGAON, AMBEGAON, DIST. PUNE - 410504, Maharashtra June 25, 2025 The