JAMBO CREDIT AND THRIFT CO-OPERATIVE SOCIETY LIMITED,JAIPUR vs. ITO-6(1),, JAIPUR

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ITA 1109/JPR/2025Status: DisposedITAT Jaipur12 November 2025AY 2018-19Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, imposing costs on the assessee. However, since the grounds raised were not adjudicated on merits by the CIT(A), the matter was restored to the CIT(A) for fresh decision.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) due to a significant delay in filing. The assessee claimed they were unaware of the order, while the department stated notices were issued. The ITAT noted the assessee's non-compliance with multiple notices.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the grounds of appeal were properly adjudicated on merits by the lower appellate authority.

Which sections of the Income-tax Act were involved?

Section 80P,Section 40(a)(ia),Section 143(2),Section 142(1),Section 270A,Section 56

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Income Tax Appellate Tribunal, JAIPUR BENCHES,”B-Bench” JAIPUR

Before: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM

Hearing: 12/11/2025Pronounced: 12/11/2025

Result

14.

In view of the above discussion, this appeal is disposed of, for statistical purposes and the matter is restored to the files of Learned CIT(A) for decision afresh, after providing reasonable opportunity of being heard to the assessee.

1.

Jambo Credit and Thrift Co-operative Society Ltd. Jaipur. Receipt in proof of deposit of costs to be produced by the appellant before Learned CIT(A) before commencement of proceedings on remand. File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 12/11/2025.

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