MSEB EMPLOYEE CO OPERATIVE CREDIT SOCIETY LTD JALNA,JALNA vs. ITO WARD 1 JALNA, JALNA
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Income Tax Appellate Tribunal, PUNE BENCHES “SMC” :: PUNE
Before: MEMBER, & DR.DIPAK P. RIPOTE
।आयकर अपीलीय अिधकरण ”एस एम सी” �ायपीठ पुणेम�। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1684/PUN/2024 िनधा�रण वष� / Assessment Year: 2020-21 MSEB Employee Co- Vs The Income Tax Officer, Operative Credit Society Ltd., Ward-1, Jalna. 1 Shanta Govind Apartment, Gandhi Chaman, Jalna – 431213. PAN: AAAAM6294R Appellant/ Assessee Respondent / Revenue Assessee by Shri Girish Ladda – AR (Virtual) Revenue by Shri Harshad S.Aaradhi– Addl.CIT(DR) Date of hearing 24/09/2024 Date of pronouncement 27/09/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by Assessee against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], passed under section 250 of the Income tax Act, dated 04.06.2024 for the A.Y.2020-21. The assessee has raised the following grounds of appeal : “1. The Id. CIT(A) erred in dismissing the appeal in limine refusing
ITA No.1684/PUN/2024 MSEB Employee Co Operative Society Ltd., Jalna [A]
to condone the delay in filing the appeal even when assessee substantiated sufficient cause for the delay. It is prayed that the appellate order may please be set aside with suitable direction to the Id. CIT(A) to condone the delay and decide the appeal on merits after considering the submissions made by the assessee as per the provisions of section 250(6) of Income Tax Act.
The Id. CIT (A) erred in dismissing the appeal without considering the detailed submission filed on 06-05-2024 on the efiling portal of income tax department. It is prayed that the appellate order may please be set aside with suitable direction to decide the appeal de novo after considering the submission filed by the assessee.
The AO and CIT (A) both erred in disallowing the deduction claimed u/s 80P Rs 45,44,082. It is prayed that, the assessee being credit cooperative society is eligible for deduction u/s 80P and same may please be allowed.”
Submission of ld.Authorised Representative(ld.AR) : 2. The ld.Authorised Representative(ld.AR) for the Assessee submitted that assessee’s appeal was dismissed by the ld.CIT(A) without discussing each and every ground and merits of the case and dismissed for delay of 483 days.
2.1 The ld.AR for the assessee under Form No.35 submitted following reasons for delay :
ITA No.1684/PUN/2024 MSEB Employee Co Operative Society Ltd., Jalna [A]
“1. We are completely unaware of provisions of income tax Act, rules and procedures thereon.
We have never any taxable income since last so many years and even today also.
Not a single advocate or pleader was ready to take up our case.
We were not well conversant with any formalities assessment procedures nor of any e filing of income tax appeal procedures.”
2.2 Hence, ld.AR requested for one more opportunity of being heard to the assessee.
Ld.DR for the Revenue strongly supported the order of the ld.CIT(A). Considering the reasons submitted by the Assessee for condonation of delay of 483 days in filing appeal. We are convinced that there was reasonable cause for Delay.
We are convinced that there was sufficient reason for delay in filing appeal. As substantial justice should prevail over procedures, in the interest of justice. Therefore, in the larger interest of justice, we direct the ld.CIT(A) to condone the delay in the appeal and decide the issue on merits. Accordingly, order of ld.CIT(A) is set-aside to ld.CIT(A) for de-novo adjudication. The
ITA No.1684/PUN/2024 MSEB Employee Co Operative Society Ltd., Jalna [A]
ld.CIT(A) shall provide an opportunity of being heard to the assessee. Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose.
In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 27th September, 2024.
Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; �दनांक / Dated : 27th Sep, 2024/ SGR* आदेशक��ितिलिपअ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. िवभागीय�ितिनिध, आयकर अपीलीय अिधकरण, “एस एम सी” ब�च, 5. पुणे / DR, ITAT, “SMC” Bench, Pune. गाड�फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.
