CAREER POINT MONTESARI SIKSHA SAMITI,JAIPUR vs. EXEMPTION WARD 1, JAIPUR, JAIPUR
आयकर अपीलीय अधिकरण "एस एम सी" न्यायपीठ पुणे में ।
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC"
BENCH, PUNE
BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER
आयकर अपील सं. /ITA No. 526/JPR/2025
धििाारण वर्ा / Assessment Year: 2017-2018
Career Point Montesari
Siksha Samiti,
C/o CA R.S. Poonia, D-82B,
Siwad Area, Krishna Marg,
Bapu Nagar,
Jaipur-302015
Rajasthan
PAN-AAAAC6169P
Vs Exemption
Ward 1, Jaipur,
Rajasthan
Appellant
Respondent
Assessee by : Shri R.S. Poonia, C.A.
Revenue by : Shri Gautam Singh
Choudhary, JCIT
Date of hearing
: 01.07.2025
Date of pronouncement : 29.07.2025
आदेश/ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of assessee pertaining to Assessment Year 2017-18 is directed against the order passed by the Ld. CIT(A) National Faceless Appeal Centre, (NFAC) Delhi u/s 250 of the Income-tax Act, 1961 dated 06.01.2024 which in turn is arising out of the Assessment Order passed u/s 143(3) dated 20.11.2019 of the Income Tax Act, 1961. A. Registry has informed that there is a delay of 365 days in filing of appeal. Assessee has filed an application for 2 condonation of delay along with affidavit. The assessee society is located at Village Renwal, Phulera, Jaipur. The notice of hearing as well as communication of impugned order were made through e-mail on gcsrenwal@gmail.com. Inadvertently this e-mail Id was not operated by the managing person of the appellant society. It was only when the key person of the assessee society visited their Tax consultant and on checking the Income Tax Portal he came to know of passing of impugned order and immediately thereafter the appeal has been filed. After hearing Ld. DR and carefully going through the application for condonation of delay I am of the considered view that the delay is not intentional and delay has arisen due to a reasonable cause. I therefore taking support from the judgement of the Hon’ble Apex Court in the case of Collector, Land Acquisition vs. Master Katiji and Others(1987) 167 ITR 471(SC) & in the case of Inder Singh Vs State of Madhya Pradesh judgement dated 21.03.2025 (2025) INSC 382) and taking a liberal and justice oriented approach, hereby condone the delay and admit the appeal for hearing.
Assessee has raised following grounds of appeal:-
That on the facts and in the circumstances of the case the Ld. CIT(Appeals), NFAC is wrong, unjust and has erred in law and facts in confirming the addition made by the Ld. A.O. amounting to Rs. 44,32,458/- which is wrong, unwarranted and bad in law. Kindly delete the addition,
That the appellant craves permission to add to or amend to any of the above grounds of appeal or to withdraw any of them.
At the outset Ld. Counsel for the assessee submitted that on the date of hearing given by Ld. CIT(A) i.e. 29.01.2021 and 27.12.2023, assessee failed to appear and also could not file any written submission. Prayer made for providing one more opportunity of hearing before Ld. CIT(A).
3
4. On the other hand Ld. Departmental Representative (DR) supported the order of the lower authorities.
I have heard rival contentions and perused the record placed before me. I observe that the assessee society is registered with