SANT TUKDOJI NAGRI SHAHKARI PAT SANSTHA LIMITED HINGANGHAT,HINGANGHAT vs. INCOMETAX OFFICER WARD-2, WARDHA, WARDHA
Facts
The assessee's appeal emanates from an order passed by the learned Commissioner of Income Tax (Appeals) for the assessment year 2022-23. The appeal was filed with a delay of 94 days, which the assessee explained as sufficiently justified with no mala fide intention.
Held
The learned CIT(A) is directed to condone the delay of 94 days. Consequently, the CIT(A) shall proceed to adjudicate the issue on its merit after considering all relevant submissions and providing the assessee a reasonable opportunity of being heard.
Key Issues
The primary issue concerns condonation of a 94-day delay in filing the appeal and the subsequent adjudication of the matter on merit.
Sections Cited
250(6) of the Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER
IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR
BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER
ITA no.448/Nag./2024 (Assessment Year : 2022–23) Sant Tukdoji Nagri Sahakari Pat Sanstha Ltd. ……………. Appellant 37, Nandori Road, Hinganghat 442 301 PAN – AACAS0241C v/s Income Tax Officer ……………. Respondent Ward–2, Wardha Assessee by : Shri Kishore P. Dewani Revenue by : Shri Abhay Y. Marathe
Date of Hearing – 23/01/2025 Date of Order – 28/01/2025
O R D E R PER K.M. ROY, A.M.
This appeal by the assessee is emanating from the impugned order dated 16/07/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2022–23.
The learned CIT(A) is directed to condone the delay of 94 days as the assessee has sufficiently explained the reasons for delay and no mala fide intention can be ascribed. Thereafter he shall proceed to adjudicate the issue on merit and pass speaking order us/n 250(6) of the Act after considering all relevant submissions. The assessee be provided reasonable opportunity of being heard.
2 Sant Tukdoji Nagri ITA no.448/Nag./2024
In the result, appeal by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 28/01/2025
Sd/- Sd/- V. DURGA RAO K.M. ROY JUDICIAL MEMBER ACCOUNTANT MEMBER NAGPUR, DATED: 28/01/2025 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Sr. Private Secretary ITAT, Nagpur
