ADARSH CREDIT COOPERATIVE SOCIETY LTD. ,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1, JODHPUR
Facts
The assessee, Adarsh Credit Cooperative Society Ltd., filed a bunch of appeals against the Commissioner of Income Tax (Appeals)'s orders, which rejected its application for condonation of delay and dismissed the appeals as not admitted. The assessee's official liquidator contended that assessment orders were not properly communicated, and delays occurred due to challenges in taking charge of operations, managing a large membership, and accessing the Income Tax portal, compounded by the COVID-19 pandemic.
Held
The Tribunal found that there was sufficient cause for the delay in filing the appeals, noting the complexities faced by the official liquidator and the extended limitation period due to COVID-19. It condoned the net delay of 280 days for Assessment Year 2012-13 and restored all appeals to the CIT(A) for fresh adjudication on merits, allowing them for statistical purposes.
Key Issues
Whether there was sufficient cause to condone the delay in filing appeals before the CIT(A) for A.Y. 2012-13 to 2019-20, considering the challenges faced by the official liquidator and communication issues regarding assessment orders.
Sections Cited
Section 86 of the Multi State Co-operative Societies Act, 2002, Section 144 of the Income Tax Act, 1961, Rule 34(4) of Income Tax Appellate Tribunal Rules
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JODHPUR BENCH (Virtual
Before: SHRI RAJPAL YADAV, HONBLE & DR. MITHA LAL MEENA, HONBLE
PER BENCH: The bunch of appeals by the assessee is directed against the separate order of the Commissioner of Income Tax (appeal), Jaipur-5 (hereinafter referred to as "the CIT appeal"] challenging therein rejection of its application for condonation of Deley and consequently dismissal of the appeals as not admitted in violation of principles of natural justice. Assessment Year 2012-13 to 2019-20 Considering common issue on identical facts, these appeals were heard together and adjudication by this consolidated order for sake of convenience and brevity. We take the appeal in ITA No. 5/Jodh/2024 in respect with Assessment Year 2012-13, as a lead case for discussion and adjudication of the issue.
At the time of hearing the Ld. Counsel of the assessee submitted that Sh. Hirabhai Somabhai Patel (Retd. IAS) was appointed as the official liquidator of Adarsh Credit Co-Operative Society Limited vide order dated 6th December 2018 issued under section 86 of the Multi State Co-operative Societies Act, 2002. However, the Hon'ble Gujarat High Court vide order dated 20th December 2018 in SCA 19619 of 2018 Jamil Ahmed, Director, Adarsh Credit Co-Operaiive Society Ltd v. Central