ADARSH CREDIT COOPERATIVE SOCIETY LTD. ,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

ITA 11/JODH/2024Status: DisposedITAT Jodhpur17 March 2025AY 2018-19
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, considering the sufficient cause explained by the Official Liquidator. The appeals were admitted and restored to the CIT(A) for adjudication on merits.

What were the facts?

The assessee's appeals were dismissed by the CIT(A) for being filed with delay. The assessee, represented by its Official Liquidator, contended that the delay was due to various administrative and legal challenges, including the appointment and subsequent quashing of the liquidator's appointment, and the COVID-19 pandemic.

What were the issues?

Whether the delay in filing appeals before the CIT(A) was sufficiently explained and should be condoned. Whether the assessment orders were properly served on the Official Liquidator.

Which sections of the Income-tax Act were involved?

Section 144,Section 86

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

For Appellant: Shri Saurabh Soparkar, Advocate
For Respondent: Shri O.P. Meena, CIT- D.R
Hearing: 03.03.2025Pronounced: 17.03.2025

Heard together (8 matters)

ITA No. 5/Jodh/2024
ITA No. 6/Jodh/2024
ITA No. 7/Jodh/2024
ITA No. 8/Jodh/2024
ITA No. 9/Jodh/2024
ITA No. 10/Jodh/2024
ITA No. 11/Jodh/2024
ITA No. 12/Jodh/2024

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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