ADARSH CREDIT COOPERATIVE SOCIETY LTD. ,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1, JODHPUR
Facts
The assessee, Adarsh Credit Cooperative Society Ltd., challenged the CIT(A)'s rejection of their application for condonation of delay and subsequent dismissal of appeals for AY 2012-13 to 2019-20. The official liquidator, appointed in 2018, cited challenges in taking charge, issues with service of assessment orders (ex-parte under section 144), lack of access to the income tax portal, and the impact of the COVID-19 pandemic as reasons for the delay, asserting a net delay of 280 days after Supreme Court's limitation extensions.
Held
The Tribunal found sufficient cause for the delay, noting factual inaccuracies in the CIT(A)'s service observations and the genuine difficulties faced by the official liquidator. It condoned the net delay of 280 days, admitted the appeals, and restored them to the CIT(A) for fresh adjudication on merits. The findings for AY 2012-13 were directed to apply mutatis mutandis to the other assessment years.
Key Issues
Whether the CIT(A) was justified in rejecting the application for condonation of delay, and whether sufficient cause for the delay in filing appeals was demonstrated by the official liquidator.
Sections Cited
Section 144 of the Income Tax Act, 1961
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
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.
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