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

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ITA 741/CHNY/2024Status: DisposedITAT Chennai21 May 2024AY 2019-20Bench: HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 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 condoned the delay in filing the return of income and directed the CIT(A) to admit the assessee's appeal and decide it on merits.

What were the facts?

The assessee's deduction under Section 80P was denied due to a belatedly filed return of income. The assessee's subsequent appeal to the CIT(A) was also delayed and not admitted.

What were the issues?

Whether the assessee is eligible for deduction under Section 80P when the return of income is filed belatedly, and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 80P,Section 143(1)

AI-generated summary — verify with the full judgment below

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

1.

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.

2.

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

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