THE SALUR GIRIJAN CO OP MARKETING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

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ITA 118/VIZ/2025Status: DisposedITAT Visakhapatnam26 June 2025AY 2020-2112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal determined that the assessee, operating in a remote area with tribal employees unfamiliar with computers, had a bona fide reason for the delay, having learned of the assessment only upon receiving a demand letter. Citing a Supreme Court precedent, the Tribunal ruled that a liberal approach should be taken for condonation of delay. The CIT(A)'s order was set aside, and the matter was remanded to the CIT(A) to condone the delay and decide the appeal on its merits.

What were the facts?

The assessee, a cooperative marketing society, filed a nil income return for AY 2020-21. The AO issued an ex parte assessment under Section 144, disallowing a deduction under Section 80P(2)(f) and levying a penalty under Section 270A, due to the assessee's failure to provide details. The assessee's appeal to CIT(A) was dismissed as time-barred due to a 344-day delay, which the CIT(A) refused to condone.

What were the issues?

Whether the CIT(A) was justified in not condoning the 344-day delay in filing the appeal by the assessee, a cooperative society, against ex parte assessment and penalty orders.

Which sections of the Income-tax Act were involved?

Section 144,Section 270A,Section 143(1),Section 80P(2)(f),Section 10(26B),Section 249(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Visakhapatnam Bench

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-

1.

निर्धाररती/The Assessee : The Salur Girijan Co-op Marketing Society Limited, C/o. Senior Manager, Girijan Co-op Marketing Society, Salur, Vijayanagaram Dist 2. रधजस्व/ The Revenue : The Income Tax Officer, Ward –1, Vijayanagaram. 3. The Principal Commissioner of Income Tax, Visakhapatnam. 4. नवभधगीयप्रनतनिनर्, आयकर अपीलीय अनर्करण, विशाखापटणम / DR, ITAT, Visakhapatnam. 5. गधर्ाफ़धईल / Guard file

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