THE UPPILIPALAYAM MILL INDUSTRIAL WORKERS COOP HOUSE CONSTRUCTION SOCIETY LTD NO.K1676,COIMBATORE vs INCOME TAX OFFICER, NON CORPORATE WARD 1(4), COIMBATORE

Income Tax Appellate Tribunal, “A” BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आयकर अपीलीय अिधकरण “ए” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय �ी महावीर िसंह, उपा�� एवं माननीय �ी मनोज कुमार अ�वाल ,लेखा सद� के सम�। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ (िनधा�रणवष� / Assessment Year: 2019-20) The Uppilipalayam Mill Industrial Income Tax Officer Workers Coop House Construction Non Corporate Ward 1(4), Society Ltd. Coimbatore. बनाम/ Vs. No.K1676, Shakkarai Chettiar Nagar, Uppilipalayam, Coimbatore – 641 015. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AADAT-6084-B (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� कीओर से/ Appellant by : Ms. Vijayalakshmi, (CA) – Ld.AR ��थ� की ओर से/Respondent by : Shri AR.V.Srinivasan (Addl.CIT)-Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 21-05-2024 घोषणा की तारीख /Date of Pronouncement : 21-05-2024 आदेश / O R D E R PER BENCH

Aforesaid appeal by assessee for Assessment Year (AY) 2019-20 arises out of an order passed by learned Addl. / Joint Commissioner of Income Tax (Appeals), Jodhpur [CIT(A)] on 30-01-2024 in the matter of an intimation issued by CPC u/s. 143(1) of the Act on 24-02-2021. In the intimation, the assessee was denied deduction under Sec. 80P since the return of income was filed belatedly. The assessee preferred further appeal which was delayed by approx. 2 years and 7 months and accordingly, not admitted. Aggrieved, the assessee is in further appeal before us.

The Ld. AR place on record order of appropriate authority passed on 12-02-2024, DIN ITBA/COM/F/17/2023-24/1060783951(1) condoning delay in filing of return of income. In such a scenario, the substantial justice would demand admission of appeal of the assessee. Therefore, we direct Ld. CIT(A) to admit the appeal of the assessee and pass an order on merits after due consideration of aforesaid order. 3. The appeal stand allowed for statistical purposes. Order pronounced on 21st May, 2024. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (MAHAVIR SINGH) लेखा सद� / ACCOUNTANT MEMBER उपा�� / VICE PRESIDENT चे�ई Chennai; िदनांक Dated : 21-05-2024 RSR आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT,Chennai/Coimbatore/Salem/Madurai 4. िवभागीय �ितिनिध/DR 5. गाड� फाईल/GF

THE UPPILIPALAYAM MILL INDUSTRIAL WORKERS COOP HOUSE CONSTRUCTION SOCIETY LTD NO.K1676,COIMBATORE vs. INCOME TAX OFFICER, NON CORPORATE WARD 1(4), COIMBATORE