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

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ITA 2325/BANG/2018Status: DisposedITAT Bangalore29 November 2019AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the three-day delay in filing the appeal before the CIT(A) as the assessee is a cooperative society. The CIT(A) was directed to decide the appeal on merits after providing an opportunity to the assessee.

What were the facts?

The assessee filed an appeal against a penalty order under section 271B, but it was delayed by three days. The CIT(A) did not admit the appeal without considering the reasons for the delay.

What were the issues?

Whether the delay in filing an appeal before the CIT(A) should be condoned and whether the appeal should be decided on merits.

Which sections of the Income-tax Act were involved?

Section 271B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES : “B”, BANGALORE

Before: SHRI B.R.BASKARAN & SMT. BEENA PILLAI

For Appellant: Shri S.V.Ravishankar, Advocate
For Respondent: Smt. P.Renugadevi, JCIT

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.

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