ADARSH CREDIT COOPERATIVE SOCIETY LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1, JODHPUR
Facts
The assessee's appeals were directed against the order rejecting their application for condonation of delay, leading to the dismissal of appeals as not admitted. The delay in filing was attributed to issues with the appointment and communication of the official liquidator, the impact of the COVID-19 pandemic, and challenges in accessing the Income Tax portal.
Held
The Tribunal condoned the net delay of 280 days, considering the appellant was prevented by sufficient cause. The appeals were admitted and restored to the file of the CIT(A) for adjudication on merits after affording an opportunity of being heard.
Key Issues
Whether the delay in filing the appeals before the CIT(A) is justifiable due to sufficient cause and if the same should be condoned to adjudicate the appeals on merits.
Sections Cited
Section 144, Section 86 of the Multi State Co-operative Societies Act, 2002
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