JILA SAHAKARI KENDRIYA BANK MARYADIT,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(1), RAIPUR

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.149/RPR/2018 Assessment Year : 2012-13 Jila Sahakari Kendriya Bank ACIT, Circle- 3(1), Maryadit, Raipur (CG). Opp. Lal Ganga Shopping Mall, Vs. G.E. Road, Raipur (CG).

PAN : AAAAJ2713L (Appellant) (Respondent)

: Assessee by Shri R.B. Doshi, CA : Shri R. K. Singh, DR Department by Date of hearing : 09-08-2018 Date of pronouncement : 09-08-2018 O R D E R PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 04.06.2018 of the ld. CIT(A)- 1, Raipur (CG) relating to assessment year 2012-13. 2. The ld. counsel for the assessee, at the outset, submitted that the assessee is a cooperative bank and filed its return of income on 31.03.2013 declaring total income of Rs.10,29,000/-. The Assessing Officer, in the order passed u/s 143(3) on 09.03.2015, completed the assessment determining the total income at

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Rs.17,21,65,866/-. He submitted that the ld. CIT(A) dismissed the appeal filed

by the assessee on account of delay in filing of the appeal by 11 days. He

submitted that the ld. CIT(A) condoned the delay for 2 days and dismissed the

appeal for not explaining the remaining 9 days. He submitted that in the interest

of justice the ld. CIT(A) should be directed to condone the delay and decide the

issue on merit by passing a speaking order.

delay of 9 days out of the total delay of 11 days in filing of the appeal by the

assessee. Further, although he has decided the appeal on merit but it is a very

cryptic one without giving reasons as to how the additions made by the

Assessing Officer can be sustained. Considering the totality of the facts of the

case and in the interest of justice, we direct the ld. CIT(A) to condone the delay

in filing of the appeal filed by the assessee and decide the issue on merit by

passing a speaking order. Needless to say, the ld. CIT(A) shall decide the issue

as per fact and law after giving due opportunity of being heard to the assessee.

We hold and direct accordingly. The grounds raised by the assessee are

accordingly allowed for statistical purposes.

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purposes.

Order pronounced in the open Court at the time of hearing itself i.e. on this 09th August, 2018.

Sd/- Sd/- (SUCHITRA KAMBLE) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 09-08-2018. Sujeet Copy of order to: - 1) The Appellant 2) The Respondent 3) The CIT 4) The CIT(A) 5) The DR, I.T.A.T., Raipur. By Order //True Copy// Sr. Private Secretary ITAT, Raipur