ARTH NAGARI SAHAKARI PATSANSTHA,NASHIK vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, , BANGALORE,

ORDER PER BENCH These appeals preferred by the above-mentioned assessees as per the captioned matter emanates from the respective orders of the (NFAC) for the respective assessment years as appearing hereinabove, as per the following grounds of appeal.

A.Y. 2018-19 – Arth Nagari Sah. Patsanstha, “1. On the facts and in law, the CIT(A) is not justified in not condoning the delay of 54 days in filing appeal which was due to reasonable cause.

2. On the facts and in law, the CIT(A) is not justified in not condoning the delay of 54 days in filing appeal without considering the decisions of various courts and clarifications issued by CBDT.

3. On the facts and in law, the CIT(A) is not justified in not deciding the issue on merit of allowability of deduction u/s 80P of the Act raised by the appellant.

2 ITA 595 & 608 of 2021 Arth Nagari & Jayshivraj Gramin for A.Y. 2017-18 – Jayshivray Gramin Bigar Sheti Sah. Pat Sanstha, Kolhapur 1. On facts, in circumstances of the case and in law, the NFAC erred in dismissing appeal of the appellant on the ground of rejection of petition for condonation of delay without going into merits of the case of the appellant.

2. On facts in the circumstances of the case and in law, the NFAC erred in refusing to condone the delay in filing appeal without appreciating the fact that appellant was exploring alternate remedy by filing rectification application u/s 154 of the Act.

3. The appellant craves leave to add, alter, modify or delete any of the above grounds of appeal.”