CO-OPERATIVE CANE DEVELOPMENT UNIAN, LTD. ,LAKHIPUR KHERI vs. ITO WARD-3(4), LAKHIPUR-1

ITA 348/LKW/2024Status: DisposedITAT Lucknow02 January 2025AY 2019-20Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) erroneously calculated the delay in filing the appeal. The Tribunal also noted that the assessee had filed their return within the extended due date, making the disallowance of deduction under Section 80P incorrect. The matter was remanded to the CIT(A) for fresh consideration.

What were the facts?

The assessee's appeal to the CIT(A) was dismissed due to a perceived delay in filing. The assessee claimed the delay was only 4 days, not 551 days as observed by the CIT(A), and that their return was filed within the extended due date. The ITAT also had a 6-day delay in filing, which was condoned.

What were the issues?

Whether the CIT(A) correctly dismissed the appeal on grounds of delay and whether the disallowance of deduction under Section 80P was justified given the return was filed within the extended due date.

Which sections of the Income-tax Act were involved?

Section 139,Section 80AC,Section 80P,Section 143(1),Section 253(3)

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Shubham Rastogi, C.A

(A) This appeal vide I.T.A. No.348/Lkw/2024 has been filed by the assessee for assessment year 2019-20 against impugned appellate order dated 11/03/2024 (DIN & Order No.ITBA/APL/S/250/2023- 24/1062407234(1) of Addl./ Jt. Commissioner of Income Tax (Appeals). In this appeal, the assessee has raised the following grounds:

“1. The Ld CIT(A) NFAC erred on facts and in law in dismissing the appeal in limine by not condoning the delay of 551 days in filing of appeal owing to Covid-19 pandemic and without considering that the delay period is covered by the judgement of Hon'ble Supreme Court in Suo moto Writ petition No. 3/2020 and also by the CBDT Circular 10/2021 dated 25.05.2021. I.T.A. No.348/Lkw

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