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Facts
The assessee, a cooperative credit society, filed five appeals against orders of the Ld. CIT(A)/NFAC concerning quantum additions and penalties under Sections 270A and 271AAC(1) for AYs 2018-19 and 2020-21. The CIT(A)/NFAC had dismissed most appeals *in limine* for not condoning delays and one for non-appearance, without deciding on the merits of the case. The total demand involved was around Rs. 30 crores, and the assessee sought condonation of delay and adjudication on merits.
Held
The tribunal, noting that the delays were not intentional and reasonable cause was shown, condoned the delays in filing the appeals. It held that since the CIT(A)/NFAC had not decided the quantum appeals on merits, all five appeals (quantum and penalty) are restored to the file of the CIT(A)/NFAC for fresh adjudication on merits, with proper opportunity to the assessee, as per Section 250(6) of the Income Tax Act.
Key Issues
Condonation of delay in filing appeals before CIT(A)/NFAC; whether CIT(A)/NFAC should decide appeals on merits rather than dismissing them *in limine* or for non-appearance.
Sections Cited
144, 80P, 270A, 271AAC(1), 250(6), Section 5 of Limitation Act
AI-generated summary — verify with the full judgment below
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