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 challenging the rejection of its application for condonation of delay. The rejection led to the dismissal of appeals as not admitted, violating principles of natural justice. The Official Liquidator appointed for the society faced several hurdles, including court orders and the COVID-19 pandemic, which delayed the filing of appeals.
Held
The Tribunal acknowledged the challenges faced by the Official Liquidator in filing the appeals within the stipulated timeframes due to various legal and administrative impediments, including the COVID-19 pandemic. Considering the sufficient cause for the delay, the Tribunal decided to condone the net delay of 280 days for the assessment year 2012-13.
Key Issues
Whether the delay in filing appeals before the CIT(A) was liable for condonation due to sufficient cause, considering the circumstances faced by the Official Liquidator.
Sections Cited
144
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