ADARSH CREDIT COOPERATIVE SOCIETY LTD. ,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1, JODHPUR
What did the Tribunal hold?
The Tribunal condoned the delay in filing the appeals before the CIT(A), acknowledging the sufficient cause presented by the official liquidator. The appeals were admitted and restored to the CIT(A) for adjudication on merits.
What were the facts?
The assessee, Adarsh Credit Cooperative Society Ltd., filed appeals before the CIT(A) after a significant delay. The delay was attributed to the appointment and subsequent re-appointment of an official liquidator, issues with the registered address, and the impact of the COVID-19 pandemic. The CIT(A) rejected the condonation of delay, leading to the dismissal of the appeals.
What were the issues?
Whether the delay in filing appeals before the CIT(A) was justifiable due to circumstances faced by the official liquidator, and if so, whether the delay should be condoned.
Which sections of the Income-tax Act were involved?
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
Heard together (8 matters)
Read from the judgment's own cause title. This page is filed under one of them.
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 201
The order continues below.
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