RELIANCE INDUTRIES EMP CO. OP. CREDIT SOCIETY LTD.,RAIGAD vs. ITO, WARD 4, PANVEL, PANVEL

The captioned appeal at the instance of assessee pertaining the assessment year 2018-19 is directed against the order dated 05.11.2024 framed by National Faceless Appeal Centre, Delhi passed u/s.250 of the Income Tax Act, 1961 ( in short ‘the Act’) which inturn is arising out of the Assessment order dated 13.04.2021 passed u/s.143(3) r.w.s.143(3A) & 143(3B) of the Act.

At the outset, Ld. Counsel for the assessee submitted that ld.CIT(A) has dismissed the appeal being barred by limitation as the appeal was filed belatedly by 253 days (excluding covid-19 pandemic outbreak period). He further referred to the decision of the Tribunal in assessee’s own case for the A.Y. 2020-21 where also the Tribunal vide order dated 08.01.2025 under similar facts and circumstances has condoned the delay in filing the appeal before the ld.CIT(A). Therefore, a prayer is made to restore the matter back to the file of ld.CIT(A) for necessary adjudication on merit. Ld. Departmental Representative did not oppose the request of restoring the issues on merit to the file of ld.CIT(A) for necessary adjudication.

We have heard both the sides and perused the record placed before us. We observe that the assessee is a Cooperative Society, passed through scrutiny proceedings for the A.Y. 2018- 19, wherein certain additions in the form of disallowance u/s.80P of the Act at Rs.38,63,270/-. Aggrieved assessee preferred an appeal before the ld.CIT(A) but the same was delayed by 253 delay excluding the covid-19 pandemic period and even though the reasons explaining the delay were furnished by the assessee, the ld.CIT(A) did not condone the delay and dismissed the appeal as barred by limitation. We however considering that under similar facts and circumstances this Tribunal has condoned the delay filed before the ld.CIT(A) in assessee’s own case for the A.Y. 2021-22 and considering the reasonable cause which prevented the assessee from filing the appeal within the stipulated time before the ld.CIT(A), we condone the said delay of 253 days in filing of appeal before the ld.CIT(A) and restore the issues raised on merits to the file of ld.CIT(A) for necessary adjudication and pass a speaking order as contemplated u/s.250(6) of the Act. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes.