THE MUTHALAMADA EAST KSHEERA VYAVASAYA COOP SOCIETY LTD NOP4D,MUTHALAMADA vs. INCOME TAX OFFICE,WARD-2, AAYKAR BHAVAN

ITA 570/COCH/2025Status: DisposedITAT Cochin10 September 2025AY 2016-17Bench: the CIT(A). During the appellate proceeding, the Ld. CIT(A) noted that1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee should have been granted an opportunity to explain the delay in filing the appeal, especially since the appeal memorandum stated there was no delay. The Tribunal also noted that the CIT(A) had proceeded to adjudicate the merits despite dismissing the appeal for limitation, and found that the assessee had provided a reasonable explanation for the cash deposit on merits.

What were the facts?

The assessee, a co-operative society, filed its return for AY 2016-2017. The Assessing Officer made an addition of INR 50,03,215/- under Section 69A r.w.s. 115BBE of the Act. The assessee's appeal before the CIT(A) was dismissed for being filed beyond the limitation period without a condonation application. The CIT(A) also dismissed the ground on merits.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on the grounds of limitation without providing an opportunity to explain the delay, and whether the merits of the case warranted consideration.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144B,Section 69A,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, COCHIN

[ Per Rahul Chaudhary, Judicial Member:

1.

The present appeal preferred by the Assessee is directed against the order, dated 13/06/2025, passed by National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’] under Section 250 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] whereby the Ld. CIT(A) had dismissed the appeal against the Assessment Order, dated 20/02/2024, passed under Section 147 read with Section 144B of the Act for the Assessment Year 2014- 2015. The present appeal is within limitation.

2.

The Assessee has raised following grounds o

The order continues below.

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