PARAVUR GOVERNMENT SERVANTS COOP BANK LIMITED NO 123,N PARAVUR vs. ITO WARD 2 ,ALUVA, ALUVA
Facts
The assessee's appeals were dismissed by the Ld.CIT(A) in limine due to a delay of 138 days in filing. The delay was attributed to a 'Vis Major' event (flood and pandemic), and the assessee claimed unawareness of the impugned order until a notice was received. The Ld.CIT(A) also dismissed appeals against penalty orders.
Held
The Tribunal found that there was a reasonable cause for the delay in filing the appeal. Consequently, the matter was remanded back to the Ld.CIT(A) to condone the delay and decide the appeal on merits. The penalty under section 270B was deleted due to sufficient cause for the delayed audit report, and the penalty under section 271(1)(c) was set aside to the Ld.CIT(A) for fresh adjudication.
Key Issues
Whether the Ld.CIT(A) was justified in dismissing the appeal due to delay, and whether the penalties imposed were sustainable.
Sections Cited
147, 144B, 270B, 271(1)(c)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM & SHRI MANU KUMAR GIRI, JM
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI MANU KUMAR GIRI, JM ITA Nos. 692 to 694/Coch/2025 Assessment Year: 2019-20 Paravur Govt. Servants Co-op. Bank Ltd. .......... Appellant Court Road, Paravour Town S.O. North Paravur, Ernakulam 683513 [PAN: AACAP8166H] vs. The Income Tax Officer, Ward-2, Aluva ......... Respondent Assessee by: Shri Sndeep Gopikrishnan, CA Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 03.11.2025 Date of Pronouncement: 06.11.2025
O R D E R PER MANU KUMAR GIRI, JM: The captioned appeals filed by the assessee are directed against the orders of the Ld. Commissioner of Income Tax(Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter the “Ld.CIT(A)”] all dated 15.07.2025for the Assessment Year 2019-20 (hereinafter the "AY").
Assessee challenged the assessment order passed u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter "the Act') before the ld.CIT(A). However, the ld.CIT(A) has dismissed the quantum
2 ITA Nos. 692 to 694/Coch/2025 Paravur Govt. Servants Co-op. Bank Ltd. appeal of the assessee in limine as there was delay of 138 days in filing the appeal. Simultaneously, the ld.CIT(A) dismissed the appeals of the assessee against the orders passed u/s. 270B and 271(1)(c) of the Act.
We find from the explanation given by the assessee as narrated in the ld.CIT(A) order that the delay in filing audit report was on account of the act of Vis-Majori.e; flood and pandemic, which was beyond the control of the assessee. The ld.AR for the Assessee, further stated that assessee was not aware of the impugned order which was issued through ITBA portal. The assessee became aware of the order only upon receipt of a notice u/s.270A of the Act.
Per contra, the ld. DR relied upon the orders of the ld.CIT(A).
We have heard the rival submissions and perused the record of the appeal files. We are of the considered view that there was reasonable cause for filing the appeal belatedly. Hence, remand back appeal file to the ld.CIT(A) and direct the ld.CIT(A) to condone the delay of 138 days in filing the appeal and hear the appeal on merits. Further, we deleted the penalty imposed by the AO u/s.270B of the Act as there was sufficient cause for filing the delayed audit report. Act of Vis Major doesn’t benefit either. The penalty order passed u/s. 271(1)(c) is also set aside to the ld.CIT(A) who will decide the same after the disposal of the quantum appeal. Needless to say, theld.CIT(A) before adjudicating the quantum and penalty appeal,
3 ITA Nos. 692 to 694/Coch/2025 Paravur Govt. Servants Co-op. Bank Ltd. will provide proper and adequate opportunity to the assessee to explain and argue the grounds raised in the appeals. Assessee is also directed to co-operate before the CIT(A).
In the result, the ITA No.692/COCH/2025 and ITA No.694/ COCH/2025 are allowed for the statistical purposes and ITA No.693/COCH/2025 is allowed.
Order pronounced in the open court on 6th November, 2025 at Cochin. Sd/- Sd/- (INTURI RAMA RAO) (MANU KUMAR GIRI) ACCOUNTANT MEMBER JUDICIAL MEMBER Cochin, Dated: 6th November, 2025 n.p. Copy to: 1. The Appellant 2. The Respondent 3. The Pr. CIT concerned 4. The Sr. DR, ITAT, Cochin 5. Guard File By Order
Assistant Registrar ITAT, Cochin
