K.P.COLD STORAGE,,AGRA vs. ITO., WARD-2(1)(2), AGRA

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ITA 78/AGR/2021Status: DisposedITAT Agra10 February 2025AY 2010-11Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, relying on the precedent set in Collector Land Acquisition vs. Mst. Katiji & Ors, held that the 13-day delay in filing the appeal ought to have been condoned. The assessee's condonation petition was accepted.

What were the facts?

The assessee's appeal for AY 2010-11 arises from the order of the CIT(A)/NFAC which refused to condone a 13-day delay in filing the lower appeal. The assessee had explained the delay was due to circumstances beyond their control.

What were the issues?

Whether the CIT(A)/NFAC was justified in refusing to condone the 13-day delay in filing the lower appeal.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, “DB” BENCH, AGRA

Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL

Hearing: 10.02.2025Pronounced: 10.02.2025

ORDER

PER SATBEER SINGH GODARA, JUDICIAL MEMBER:

1.

This assessee’s appeal for assessment year 2010-11 arises against Commissioner of Income Tax(Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and Order No. ITBA/NFAC/S/250/2021-22/1034509275(1) dated 29.07.2021, involving proceedings u/s 147 r.w.s. 144 of the Income-tax Act, 1961, [hereinafter referred to as the ‘Act’].

2.

Heard both the parties at length. Case file perused.

3.

It emerges during the course of hearing that the Ld. CIT(A) given lower authorities order has refuse to condone 13 days delay in filing of Radha Krishan Sheetgrah Pvt.Ltd. the lower appeal dated 30.01.2018 against the assessment order passed on 13.12.2017.

4.

Learned DR could hardly dispute that the assessee had duly explained the reasons of the foregoing delay of 13 days on account of circumstances beyond it’s control.

5.

Faced with the situation we Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC) to conclude that keeping in mind the assessee’s condonation averments, the impugned delay of 13 days in filing of the lower appeal ought to have been condoned. We accordingly accept the assessee’s said condonation petition and direct the learned CIT(A)/NFAC to decide the lower appeal herein as per law.

6.

This assessee’s appeal is allowed for statistical purposes.

Order pronounced in the open court on 10.02.2025

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