NO.8729 KEELVANI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,ERODE vs. INCOME TAX OFFICER, WARD 2(1), ERODE, ERODE

This appeal filed by the assessee is directed against the order dated 03.07.2024 passed by the Addl/JCIT (A), Thane for the assessment year 2016-17.

At the outset, the ld. AR Ms. A. Vijayalakshmi, CA challenged the action of the ld. CIT(A) in dismissing the appeal by refusing to condone the delay of 1517 days in filing the appeal on which 716 days comes within the ambit of exclusion provided by the Hon’ble Supreme Court in 2 view of Covid Pandemic-19 for the period from 15.03.2020 to 14.03.2021. She submits that the assessee does not have qualified Accountant to look after the proceedings. Further she submits that the assessee society is located in remote area of Erode district. The Tamil Nadu State Accounting and Taxation Services Co-operative Society were formed to look after the taxation matters of the Co-operative Societies. The Member has taken initiative and identified the pending proceedings of the assessee and due to the above process; there was a delay before the Covid Pandamic-19 period. She further submits that the ld. CIT(A) has not adjudicated the issue raised by the assessee on merits.

The ld. DR Shri K. Rohan Raj, Addl. CIT relied on the order of the ld. CIT(A).

After hearing both the parties, we note that assessment was completed under section 143(3) of the Income Tax Act, 1961 [“Act” in short] dated 24.12.2018 against which the assessee preferred an appeal before the ld. CIT(A) with a delay of 1517 days out of which 716 days delay comes within the ambit of exclusion provided by the Hon’ble Supreme Court in view of Covid Pandemic-19 for the period from 15.03.2020 to 14.03.2021. The ld. CIT(A) in para 5.2.1 of the impugned order, discussed the issue of exclusion of period of limitation falling between 15.03.2020 and 28.02.2022 and held the appeal of the assessee does not fall within the period where the Hon’ble Supreme Court granted relaxation. We agree with the said finding of the ld. CIT(A) as the limitation to file assessee’s appeal before the ld. CIT(A) expired on 23.01.2019 and the appeal was filed on 22.05.2023, there is delay of 1517 days . Therefore, in this regard, we find no infirmity in the order of the ld. CIT(A) and the assessee is liable to explain the delay of 1517 days.

Before us, the ld. AR submits that the assessee is an agricultural co-operative credit society having members of marginal farmers and situated in remote place at Athani via, Anthiyur of Keelavani P.O. and this fact was not disputed by the ld. DR. The ld. AR vehemently argued that the assessee has fair case in getting allowance of deduction under section 80P of the Act and there was no opportunity for the assessee before the first appellate authority. Further, she drew our attention to para