CHANDRAPUR ZILLA PARISHAD KARMACHARI CREDIT CO-OP SOCIETY,CHANDRAPUR vs. INCOME TAX OFFICER, WARD-1, CHANDARPUR

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ITA 21/NAG/2021Status: DisposedITAT Nagpur08 December 2022AY 2011-124 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee's current grievance was not maintainable as it pertained to an issue that had already been decided in a previous round of appeal. The Tribunal condoned the delay in filing the appeal.

What were the facts?

The assessee filed an appeal with a delay of 182 days. The appeal was against the CIT(A)'s order disallowing a deduction claim of Rs. 15,26,953/- under Section 80P(2)(a). The Assessing Officer had initially disallowed a larger sum, part of which was allowed by the CIT(A) in a previous round.

What were the issues?

Whether the assessee's appeal is maintainable in the second round of proceedings concerning a deduction already adjudicated. Whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 80P(2)(a),Section 143(3),Section 250

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Income Tax Appellate Tribunal, NAGPUR BENCHE : NAGPUR

Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE

Hearing: 15.11.2022Pronounced: 09.12.2022

ORDER PER SATBEER SINGH GODARA, J.M. This assessee’s appeal for A.Y. 2011-12, arises against the CIT(A)-2, Nagpur’s order dated 20.07.2020, passed in case No.CIT(A)-2/10699/2017-18, in proceedings under section 143(3) r.w.s. 250 of the Income Tax Act, 1961 [“In short Act”].

2.

Heard both the parties. Case file perused.

3.

Delay of 182 days in filing of the instant appeal is condoned as per the assessee’s duly sworn in affidavit attributing reasons thereof to communication gap(s) at various levels as well as provision of section 3(1) of The Taxation and other Laws (Relaxation And Amendment of Certain Provisions) Act 2020 extending the date of filing of the appeal(s) up to 31st March, 2021. Hon’ble apex court’s landmark decision Collector, Land Acquisition vs., MST

1.

2 ITA.No.21/Nag./2021 Chandrapur Zilla Parishad Karmachari Credit Co-op Society, Chandrapur. Katiji [1987] 167 ITR 471 (SC) has settled the law long back that all such technical aspects must make way for the cause of substantial justice. The Revenue has also not been able to rebut the assessee’s foregoing averments. The impugned delay of 182 days in filing of the instant appeal stands condoned therefore.

4.

Coming to the assessee’s five substantive grounds raised during the course of hearing that both the learned lower authorities have erred in law and on facts in disallowing section 80P(2)(a) deduction claim of Rs.15,26,953/-, we note that the CIT(A)’s detailed discussion to this effect reads as under :

3 ITA.No.21/Nag./2021 Chandrapur Zilla Parishad Karmachari Credit Co-op Society, Chandrapur.

5.

We note from perusal of the case file that the Assessing Officer’s original assessment had disallowed sec.80P(2)(a) deduction of Rs.1,23,73,417/- and this latter sum of Rs.15,26,956/- (supra) representing NPA advances in sec.143(3) order dated 09.10.2013. The assessee appealed before the CIT(A) qua the former issue only which stood allowed. And the Assessing Officer passed his giving effect order on 23.07.2014. We thus conclude that the assessee’s instant grievance is not maintainable in this second round. Rejected accordingly.

6.

This assessee’s appeal is dismissed in above terms.

Order pronounced in the open court on 09.12.2022.

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