KOTHAPALLI PRIMARY AGRICULTURAL CO-OPERATIVE CREDIT SOCIETY LTD,BAPULAPADU MANDAL vs. INCOME TAX OFFICER, WARD-1, GUDIWADA
Facts
Kothapalli Primary Agricultural Cooperative Credit Society Limited filed an appeal against an order of the learned CIT (A)-NFAC Delhi for A.Y. 2017-18. The appeal was filed with an inordinate delay of 730 days before the Income Tax Appellate Tribunal.
Held
The Tribunal observed that the assessee neither filed any application for condonation of delay nor provided a reasonable or sufficient cause for the significant delay. Consequently, the appeal was deemed invalid and was dismissed as being barred by limitation.
Key Issues
Whether an appeal filed with a delay of 730 days, without a formal condonation application or sufficient explanation for the delay, should be admitted by the Tribunal.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Visakhapatnam “Division” Bench, Visakhapatnam
Before: Shri Vijay Pal Rao, Vice-Shri S. Balakrishnan
ITA 246 of 2024 Kothapally Agricultural Coop Credit Society Ltd
आयकर अपील�य अ�धकरण, �वशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam “Division” Bench, Visakhapatnam Before Shri Vijay Pal Rao, Vice-President A N D Shri S. Balakrishnan, Accountant Member आ.अपी.सं /ITA No.246/Viz/2024 (िनधा�रण वष�/Assessment Year: 2017-18) Kothapalli Primary Vs. Income Tax Officer Agricultural Cooperative Ward(1) Credit Society Limited Gudivada KRISHNA Distt PAN:AACAK1455G (Appellant) (Respondent) िनधा��रती �ारा/Assessee by: Shri C Subramanyam, CA राज� व �ारा/Revenue by:: Dr.Aparna Villuri, Sr. AR सुनवाई की तारीख/Date of hearing: 07/05/2025 घोषणा की तारीख/Pronouncement: 27/05/2025 आदेश/ORDER Per Vijay Pal Rao, Vice President This appeal filed by the assessee is directed against the order dated 31/03/2022 of the learned CIT (A)-NFAC Delhi, relating to A.Y.2017-18.
There is a delay of 730 days in filing the appeal before this Tribunal.
We have heard the learned AR as well as the learned DR on the issue of delay and condonation of delay. The assessee has not filed any petition/application for condonation of delay to
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ITA 246 of 2024 Kothapally Agricultural Coop Credit Society Ltd
explain the cause of delay. The learned AR has also not explained any reasonable cause for the inordinate delay of 730 days in filing the present appeal. Therefore, when the assessee has not explained any cause, much less a sufficient cause for the delay in filing the present appeal, then the appeal of the assessee is treated as not a valid appeal and liable to be dismissed being barred by limitation. Accordingly, we find no reason to admit the appeal of the assessee for adjudication and the same is dismissed as barred by limitation.
In the result, appeal filed by the assessee is dismissed being barred by limitation.
Order pronounced in the Open Court on 27th May, 2025. Sd/- Sd/- (S. BALAKRISHNAN) (VIJAY PAL RAO) ACCOUNTANT MEMBER VICE-PRESIDENT Hyderabad, dated 27th May, 2025 Vinodan/sps Copy to: S.No Addresses 1 Kothapalli Primary Agricultural Cooperative Credit Society Ltd, Kothapally Post, Bapulapadu Mandal, Krishna Distt. 521235 A.P 2 Income Tax Officer Ward 1 Gudiwada A.P 3 Pr. CIT – Visakhapatnam 4 DR, ITAT Visakhapatnam Bench 5 Guard File By Order
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