NAVCHAITANYA NAGARI SAHAKARI PATSANSTHA LIMITED ATTI,SATARA vs. INCOME TAX OFFICER WARD 1, SATARA, SATARA

IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH “SMC”, PUNE

BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER

आयकर अपील सं. / ITA No.2225/PUN/2024
िनधाᭅरण वषᭅ / Assessment Year : 2021-22

Navchaitanya
Nagari
Sahakari Patsanstha Limited
Atit,
Atit, District- Satara,
Satara-415519. PAN : AAABN0030B
Vs. ITO, Ward-1, Satara.
Appellant

Respondent

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. 2. 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 Assessee by : Shri Prateek Jha
Revenue by : Shri Manoj Tripathi

Date of hearing
: 17.03.2025
Date of pronouncement : 19.03.2025
2
facts of the case and also the contents of the application for condonation of delay filed before Ld. CIT(A), decide to condone the delay in filing of the appeal before Ld. CIT(A).
3. 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
पुणे / Pune; ᳰदनांक / Dated : 19th March, 2025. Sujeet
आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to :
1. अपीलाथᱮ / The Appellant.
2. ᮧ᭜यथᱮ / The Respondent.
3. The Addl/JCIT(A)-2, Delhi.
4. The Pr. CIT/CIT concerned.
5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच,
पुणे / DR, ITAT, “SMC” Bench, Pune.

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Senior Private Secretary

आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.