M/S.THALASSERY RANGE KALLU CHETHU VYAVASAYA THOZHILALI CO-OP SOCIETY LTD,KANNUR vs. THE ITO WARD-2, KANNUR RANGE, KANNUR, KANNUR

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ITA 683/COCH/2022Status: HeardITAT Cochin09 November 2022AY 2012-20133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and restored the matter back to the CIT(A) for fresh adjudication. The stay application was dismissed as infructuous.

What were the facts?

The assessee claimed deduction under Section 80P(2)(a)(vi), which was denied by the Assessing Officer. The appeal before the CIT(A) was dismissed for want of prosecution. The assessee sought restoration of the appeal due to a delay.

What were the issues?

Whether the appeal dismissed for want of prosecution should be restored, and whether the deduction under Section 80P(2)(a)(vi) is allowable.

Which sections of the Income-tax Act were involved?

Section 80P(2)(a)(vi),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: HON’BLE SHRI SATBEER SINGH GODARA, J.M & HON’BLE SHRI MANOJ KUMAR AGGARWAL, A.M

Heard together (2 matters)

ITA No.683/Coch/2022
SA No.49/Coch/2022

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपील सं./ (िनधा�रण वष� / Assessment Year: 2012-13) & SA No.49/Coch/2022 (Arising out of ITA No.683/Coch/2022) (िनधा�रण वष� / Assessment Year: 2012-13) Thalassery Range Kalluchethu ITO Vyavasaya Thozhilali Sahakarana Ward-2, बनाम/ Sangam, Kannur Vs. CH Mandiram, T.C. Road, Thalassery, Kannur – 670 104 �थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABTT-3822-G (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� की ओरसे/ Appellant by : Shri V.P. Narayanan (Advocate) – Ld. AR ��थ� की ओरसे/Respondent by : Smt. J.M. Jamuna Devi (Addl.CIT) – Ld. DR सुनवाई की तारीख/Date of Hearing : 09-11-2022 घोषणा की तारीख /Date of Pronouncement : 09-11-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of the order of learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 24-03- /Coch/2022 - 2 - 2022 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 28-03-2015. In the assessment order, the deduction claimed by the assessee u/s 80P(2)(a)(vi) has been denied.

2.

The Registry has noted delay of 22 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of condonation petition which is accompanied by affidavit of Secretary of the assessee society. The Ld. DR opposed the condonation of delay. However, keeping in view the period of delay and contents of the affidavit, we condone the delay and admit the appeal for adjudication on merits.

3.

The Ld. AR, at the outset, sought another opportunity of hearing before Ld. CIT(A) on the ground that the appeal has been dismissed for want of prosecution. The Ld. AR also submitted that the appeals for 2013-14 & 2014-15 have also been restored back by Tribunal on similar facts vide & 254/Coch/2021 order dated 15.03.2022, a copy of which has been placed on record.

4.

Accepting the submissions of Ld. AR and in line with the order of Tribunal for AYs 2013-14 & 2014-15, we restore the appeal back to the file of Ld. CIT(A) for fresh adjudication by way of speaking order at the risk and responsibility of the assessee to plead and prove its case. No other ground has been urged before us. /Coch/2022 - 3 - 5. In the result, the appeal stand allowed for statistical purposes. The stay application has been rendered infructuous and accordingly, dismissed. Order pronounced on 09th November, 2022.

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