PANANKATTOOR P A CO-OP BANK LIMITED,AYYAMPALAYAM vs. INCOME TAX OFFICER WARD 1 (5), ERODE, ERODE
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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM
आयकर अपीलीय अिधकरण ‘सी’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय �ी मनोज कुमार अ�वाल ,लेखा सद� एवं माननीय �ी मनु कुमार िग�र, �ाियक सद� के सम�। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.190/Chny/2024 (िनधा�रणवष� / Assessment Year: 2011-12) Panankattoor P A Co-Operative Vs. The Income Tax Officer, Bank Limited, Ward 1(5) Ayyampalayam Post, Erode. Bhavani Taluk, Erode 638 455. [PAN: AABAP 5963F] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri. R. Shriram Adhethyen, Advocate ��यथ� क� ओर से /Respondent by : Shri. P. Sajit Kumar, IRS, JCIT.
सुनवाई क� तार�ख/Date of Hearing : 17.04.2024 घोषणा क� तार�ख /Date of Pronouncement : 17.04.2024 आदेश / O R D E R MANU KUMAR GIRI (Judicial Member)
This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax(Appeals)(NFAC) Delhi [CIT(A)] in order No.ITBA/NFAC/S/250/2022-23/1047233042(1) dated 11.11.2022. The assessment was framed by the Income Tax Officer, Ward 1(5), Erode for the assessment year 2011-2012 passed u/s.147 r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 30.12.2019.
2 ITA No. 190/Chny/2024 2. At the outset, it is noticed by the registry that the appeal filed by the assessee is barred by limitation by 430 days. The order of CIT(A) dated 11.11.2022 was communicated to the assessee on 11.11.2022 itself as per Form 36. The appeal has to be filed on or before 10.1.2023 but was filed only on 23.01.2024. Ld. Counsel stated that President of society is not well acquainted with the knowledge of the computer and faceless proceedings of the Income Tax Department. Therefore he was not aware of the dismissal of appeal by the ld. CIT(A). Further, ld. Counsel submitted that only in the month of November, 2023 he got the knowledge of dismissal of appeal. Considering the period of delay and reasons stated at paras 1 to 15 of condonation petition given by president of Assessee society and to advance substantial justice and in the light of judgment of Hon’ble Apex Court in the case of Collector Land Acquisition, Anantnag & vs. Mst. Katiji & Ors, (1987) 2 SCC 107, we condone the delay and admit the appeal for adjudication.
Brief facts of the case are that the assessee is a Primary Agricultural Co- operative Bank. The case of the assessee was reopened u/s148 of the Act. The AO has passed order under section 147 r.w. section 143(3) of the Act dated 30.12.2019 after disallowing deduction u/s 80P of the Act and addition u/s 69A of the Act.
In the instant case, the appellant filed the appeal against the order under section 147 r.w. section 143(3) of the Act dated 30.12.2019 before the Ld. CIT(A) wherein the assessee did not appear before the first appellate authority.
3 ITA No. 190/Chny/2024 Accordingly, the appeal was dismissed by CIT(A) against which assessee is in further appeal before us.
At the outset, Ld. Counsel for the appellant submitted that Ld. CIT(A) had not followed the principles of natural justice. Ld. Counsel for the appellant further prayed that if an adequate opportunity of hearing is given to appellant, appellant would prosecute its case properly before the Ld. CIT(A).
On the other hand, the Ld. Sr. DR pleaded for dismissal of the appeal on the ground that the assessee failed to appear before the ld. first appellate authority.
We have heard the rival contention and gone through facts and circumstances of the case. Though we concur with the submissions of Ld. Sr. DR however, keeping in mind the principle of natural justice, grant another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for adjudication on merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which Ld. CIT(A) shall be at liberty to proceed with the disposal of the appeal on merits.
In the result, the appeal of the assessee in ITA No.190/Chny/2024 for assessment year 2011-2012 is allowed for statistical purpose.
4 ITA No. 190/Chny/2024 Order pronounced in the open court at the time of hearing on 17th day of April , 2024, at Chennai.
Sd/- Sd/- (मनोज कुमार अ�वाल) (मनु कुमार िग�र) (MANOJ KUMAR AGGARWAL) (MANU KUMAR GIRI) लेखा सद� / ACCOUNTANT MEMBER �ाियक सद� / JUDICIAL MEMBER चे�ई Chennai: िदनांक Dated :17-04-2024 KV आदेश क� ��त�ल�प अ�े�षत /Copy to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF
