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

ITA 9/JODH/2024Status: DisposedITAT Jodhpur17 March 2025AY 2016-17Bench: 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 delay in filing the appeals, noting the sufficient cause presented by the Official Liquidator. The appeals were 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, appealed against the dismissal of its appeals by the CIT(A) for delay. The Official Liquidator faced challenges in taking charge and accessing information due to court orders, the COVID-19 pandemic, and the assessment orders being served at an incorrect address.

What were the issues?

Whether the delay in filing appeals before the CIT(A) by the Official Liquidator was sufficiently explained and should be condoned.

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 justice.

2.

Considering common issue on identical facts, these appeals were heard together and adjudication by this consolidated order for sake of c

The order continues below.

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