ENDURANCE SYSTEMS (I) PRAVATE LIMITED KARMACHARI SAHAKARI SAHAKARI PATA SANSTHA MARYADIT,AURANGABAD vs. INCOME-TAX OFFICER, NEW DELHI
Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI MANISH BORADAssessment Year : 2020-21
PER MANISH BORAD, AM :
This appeal filed by the assessee is directed against the order dated
26.09.2024 of the Ld. CIT(A)/NFAC, Delhi, relating to assessment year 2020-21. 2. Facts of the case, in brief, are that the assessee filed its return of income on 07.01.2021 declaring total income at Rs.Nil. The case was selected for scrutiny under CASS. Statutory notices u/s 143(2) and 142(1) of the Income Tax Act, 1961
(hereinafter referred to as ‘the Act’) were issued and served on the assessee. The assessee claimed deduction amounting to Rs.37,46,860/- u/s 80P of the Act. Since the assessee did not respond to the various notices issued by the Assessing Officer,
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the Assessing Officer completed the assessment proceedings u/s 144 of the Act by making addition of Rs.37,46,860/- u/s 80P of the Act.
The assessee preferred an appeal before the Ld. CIT(A) / NFAC with a delay of 55 days. However, the Ld. CIT(A) / NFAC dismissed the same without condoning the delay in filing of the appeal before him.
Aggrieved with such order of Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal.
None appeared on behalf of the assessee despite service of notice nor filed any application for adjournment. I, therefore, proceed to decide the appeal ex- parte the assessee after hearing the Ld. DR.
I have perused the orders of the Assessing Officer and Ld. CIT(A) / NFAC. On perusing the orders of lower authorities, I found that the Assessing Officer has passed the assessment order u/s 144 of the Act by making addition u/s 80P of the Act. I further find that since the assessee filed an appeal before the Ld. CIT(A) with a delay of 55 days, the Ld. CIT(A) dismissed the same without condoning the delay. Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore the issue to the file of the Ld. CIT(A) / NFAC with a direction to condone the delay of 55 days in filing the appeal before him and 3 decide the appeal as per fact and law. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open Court on this 06th February, 2025. (MANISH BORAD)
ACCOUNTANT MEMBER
पुणे Pune; दिन ांक Dated : 06th February, 2025
GCVSR
आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to:
अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent
4. The concerned Pr.CIT, Pune DR, ITAT, ‘SMC’ Bench, Pune 5. गार्ड फाईल / Guard file.
आदेशानुसार/ BY ORDER,
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Senior Private Secretary
आयकर अपीलीय अधिकरण ,पुणे
/ ITAT, Pune
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S.No.
Details
Date
Initials
Designation
1
Draft dictated on 04.02.2025
Sr. PS/PS
2
Draft placed before author
04.02.2025
Sr. PS/PS
3
Draft proposed & placed before the Second Member
JM/AM
4
Draft discussed/approved by Second
Member
AM/AM
5
Approved Draft comes to the Sr. PS/PS
Sr. PS/PS
6
Kept for pronouncement on Sr. PS/PS
7
Date of uploading of Order
Sr. PS/PS
8
File sent to Bench Clerk
Sr. PS/PS
9
Date on which the file goes to the Head
Clerk
10
Date on which file goes to the A.R.
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Date of Dispatch of order