SATARA ZILLA DAK KARMACHARI SAHAKARI PATHSANSTHA,NEAR SURUCHI BANGLOW, SHUKRAWAR PETH, SATARA vs. ASSESSING OFFICER WARD 2, AAYKAR BHAWAN, MANJUNATH MANOR, PAWAI NAKA, SATARA

ORDER

PER MANISH BORAD, AM:

3. With the assistance of both the sides, it is noticed that the appeal before Ld. CIT(A)/NFAC was barred by limitation of 1095 days and Ld. CIT(A)/NFAC has not condoned the delay and dismissed the appeal in limine being barred by limitation. It is also observed that the assessment order has been passed u/s 144 on 12.04.2021 i.e. during the Covid-19 Pandemic period. Ld. counsel for the assessee had made reference to the paper books furnished on 08.01.2026 in support of its claim that the deduction u/s 80P of the Act deserves to be allowed. However, Ld. Department Representative has no objection if the issues are restored to the file of Ld. Jurisdictional Assessing Officer for de novo adjudication.

4. I have heard rival contentions and perused the records placed before me. I observe that the assessee is a cooperative society and filed its return of income for A.Y. 2018-19 on 26.09.2018 declaring income of Rs.1,21,880/- after claiming deduction u/s 80P(2)(a)(i) at Rs.43,54,979/-. Case selected for limited scrutiny for examining the investments/advances/loans and deduction under Chapter VI-A. Statutory notices u/s 143(2) and 142(1) were duly served upon the assessee. I note that the assessee was issued notices during the Covid-19 Pandemic period as discernable from page no.2 of the assessment order which indicates that the assessee was asked to make compliance on four dates fixed for 30.11.2020, 25.12.2020, 07.01.2021 and 25.01.2021. Admittedly, during the Covid-19 Pandemic period there were restriction of movement of general public and the assessee had a reasonable cause for not replying to the notice issued by the Assessing Officer, which resulted into passing of best judgement assessment. Further, on account of Covid-19 Pandemic, the appeal filed by the assessee before Ld. CIT(A) was delayed by 1095 days. Though the maximum portion of the delay accounts for Covid-19 Pandemic period but apart from other there were other reason also including not accessing the e-mail and unaware of passing of assessment order. On going through reasons for delay in fling of the appeal before Ld. CIT(A), I find that the delay has not intentional and assessee has not gained anything from delaying the appeal. Therefore, in view of the judgement of the Hon’ble Apex Court in the case of Collector Land Acquisition vs. MST Katiji (1987) 167 ITR 471 (SC) and Inder Singh vs. The State of Madhya Pradesh (2025) INSC 382 dated 21.03.2025, I hereby condone the delay in filing of appeal before Ld. CIT(A).