M/S PANDAVAPURA SAHAKARA SAKKARE KHARKHANE LIMITED ,MANDYA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1), MYSORE

PER SMT BEENA PILLAI, JUDICIAL MEMBER: Present appeal has been filed by assessee against order passed by Ld.CIT (A), Mysore under section 271B for assessment year 2013-14. 2. It is submitted that Ld.CIT(A) did not admit the appeal filed against the penalty imposed by Ld.AO under section 271B. It was also submitted that there was a delay of three days in filing the said appeal.

ITA No.2325(B)/2018 2 2.1 It is observed that due date for filing of return before Ld.CIT(A), on or before 29/10/16, whereas assessee filed appeal on 03/11/2016 thereby causing a delay of 3 days. 3. It is observed that assessee vide submission dated 16/05/2080 gave reasons for delay caused in filing of appeal before Ld.CIT(A) which was not considered. In our opinion, three days delay deserves to be condoned, considering the fact that assessee is a co-operative society, whose directors and administrators are appointed by State Government of Karnataka. 4. We are therefore, condoning the delay of three days in filing the appeal before Ld. CIT (A). 4.1 It is observed that Ld. CIT (A) has not decided the appeal on merits of the case and therefore be set aside this issue issued to be decided by passing a detailed order on merits by giving proper opportunity to assessee as per law. Assessee is directed to file all relevant details before Ld.CIT(A). In the result appeal filed by assessee stands allowed for statistical purposes. Order pronounced in the open court on 291-11-2019. Sd/- Sd/- (B.R.BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29-11-2019 *am Copy of the Order forwarded to: 1.Appellant; 2.Respondent; 3.CIT; 4.CIT(A); 5. DR 6. ITO (TDS) 7.Guard File By Order/Asst. Registrar,

ITA No.2325(B)/2018 3