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Facts
The assessee, a cooperative society, challenged additions/disallowance under Section 80P made by the CPC during processing of its return for AY 2021-22, resulting in an income of Rs.17,73,380/- instead of the declared Nil income. The Ld. CIT(A) dismissed the assessee's appeal due to a delay in filing, without adjudicating the merits.
Held
The Tribunal condoned the delay in filing the appeal before the Ld. CIT(A) and restored the substantive issues regarding additions/disallowance under Section 80P to the Ld. CIT(A) for fresh adjudication on merits, in light of the Bombay High Court's ruling in CIT (Central) vs. Premkumar Arjunda. The Ld. CIT(A) was directed to provide a proper opportunity of being heard.
Key Issues
Whether the delay in filing the appeal before CIT(A) should be condoned and whether the merits of additions/disallowance under Section 80P should be adjudicated afresh by the CIT(A).
Sections Cited
143(1)(a), 80P
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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI MANISH BORAD & SHRI S. S. VISWANETHRA RAVI
Assessment Year : 2021-22 Navchaitanya Nagari Vs. ITO, Ward-1, Satara. Sahakari Patsanstha Limited Atit, Atit, District- Satara, Satara-415519. PAN : AAABN0030B Appellant Respondent Assessee by : Shri Prateek Jha Revenue by : Shri Manoj Tripathi Date of hearing : 17.03.2025 Date of pronouncement : 19.03.2025 आदेश / ORDER
PER S. S. VISWANETHRA RAVI, JM:
This appeal filed at the instance of assessee is directed against the order of Ld. Addl/JCIT(A)-2, Delhi [‘Ld. CIT(A)’] dated 30.09.2024 pertaining to assessment year 2021-22.
At the outset, Ld. Counsel for the assessee prayed for condonation of delay in filing of the appeal before Ld. CIT(A) and to restore the issue raised on merits for necessary adjudication by Ld. CIT(A). Though Ld. DR oppose his request, we considering the Ld. CIT(A), decide to condone the delay in filing of the appeal before Ld. CIT(A).
So far as merits of the case are concerned, the case of the assessee which is a cooperative society and filed its return of income on 06.01.2022 which was processed u/s 143(1)(a) of the Act after making certain additions/disallowance of deduction u/s 80P of the Act, we observe that the assesses declared Nil income but the CPC processed it at Rs.17,73,380/- after making certain adjustments. However, since Ld. CIT(A) has dismissed the appeal of the assessee in limine by not condoning the delay, we being fair to both the parties deem it appropriate to restore the issue raised on merits in the instant appeal to the file of Ld. CIT(A) for deciding afresh keeping into consideration the ratio laid down by the Hon’ble Bombay High Court in the case of CIT (Central) vs. Premkumar Arjunda (2107) 297 CTR 614 (Bombay). Needless to mention that proper opportunity of being heard shall be provided to the assessee. The assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Thus, effective grounds of appeal raised by the assessee are allowed for statistical purposes.