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

ITA 7/JODH/2024Status: DisposedITAT Jodhpur17 March 2025AY 2014-15Bench: SHRI RAJPAL YADAV, HONʼBLE (Vice President), DR. MITHA LAL MEENA, HON'BLE (Accountant Member)
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the net delay of 280 days in filing the appeal for AY 2012-13, considering the sufficient cause explained by the Official Liquidator. Consequently, the appeal was admitted and restored to the CIT(A) for adjudication on merits.

What were the facts?

The assessee, Adarsh Credit Cooperative Society Ltd., through its Official Liquidator, filed appeals before the CIT(A) with a significant delay. The delay was attributed to the complexities of the liquidator's appointment, the COVID-19 pandemic, and the assessment orders being served at an incorrect or inaccessible address.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and should be condoned, allowing the appeal to be heard on merits.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH (Virtual

Before: SHRI RAJPAL YADAV, HONʼBLE & DR. MITHA LAL MEENA, HONBLE

For Appellant: Shri Saurabh Soparkar, Advocate | |
For Respondent: Shri O.P. Meena, CIT- D.R. | |

Heard together (4 matters)

ITA No. 5/Jodh/2024
ITA No. 7/Jodh/2024
ITA No. 8/Jodh/2024
ITA No. 9/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

The order continues below.

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