THE DHELU GRAM SEWA SEHKARI SABHA SIMIT,CHAUNTRA vs. INCOME TAX OFFICER, MANDI, MANDI
1
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, CHANDIGARH
HYBRID HEARING
BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकरअपील सं./ ITA No.214/CHANDI/2025
(िनधाŊरणवषŊ / Assessment Year: 2017-18)
The Dhelu Gram Sewa Sehkari
Sabha Simit
Village Bhagehar, PO Chauntra Tehsil
Joginder Nagar, District Mandi
बनाम/
Vs.
ITO
Mandi.
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AABAT-6445-Q
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by : Shri Ashwani Kumar (CA) – Ld. AR
ŮȑथŎकीओरसे/Respondent by :
Dr Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
सुनवाईकीतारीख/Date of Hearing
:
08-07-2025
घोषणाकीतारीख /Date of Pronouncement
:
09-07-2025
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 19-12-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 147 r.w.s. 144B of the Act on 30-03-2022 disallowing deduction claimed by the assessee u/s 80P. The Ld. CIT(A) did not admit the first appeal for want of condonation of delay of 147
days. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is adjudication of issue on merits by Ld. CIT(A) which has been opposed by Ld. Sr. DR.
2. Keeping in mind the principles of natural justice and considering the status of the assessee, we are of the opinion that the delay should have been condoned by Ld. CIT(A). Nevertheless, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for adjudication on merits with a direction to the assessee to plead and prove its case forthwith. The issue of delay shall not be raised in first appeal.
3. The appeal stand allowed for statistical purposes.
Order pronounced on 09-07-2025. (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL)
VICE PRESIDENT ACCOUNTANT MEMBER
Dated: 09-07-2025. आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to :
1. अपीलाथŎ/Appellant
2. ŮȑथŎ/Respondent
3. आयकरआयुƅ/CIT
4. िवभागीयŮितिनिध/DR
5. गाडŊफाईल/GF