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Income Tax Appellate Tribunal, NAGPUR BENCHE : NAGPUR
Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE
IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCHE : NAGPUR (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA.No.21/Nag./2021 Assessment Year 2011-2012 Chandrapur Zilla Parishad The Income Tax Officer, Karmachari Credit Co- Operative Society, Near Ward – 1, Railway Station Vishwabharti Hotel, Main Road, Chandrapur. vs., Road, Near LIC Office, Maharashtra. PIN 442 401 Chandrapur – 442 402. PAN AAAAC1434F (Appellant) (Respondent) For Assessee : Shri K.P. Dewani For Revenue : Shri G.J. Ninawe Date of Hearing : 15.11.2022 Date of Pronouncement : 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”].
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
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.
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.
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.
This assessee’s appeal is dismissed in above terms.
Order pronounced in the open court on 09.12.2022.
Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 09th December, 2022 VBP/-
4 ITA.No.21/Nag./2021 Chandrapur Zilla Parishad Karmachari Credit Co-op Society, Chandrapur.
Copy to 1. The appellant 2. The respondent 3. The Ld. CIT(A) concerned. 4. The CIT concerned 5. D.R. ITAT, Nagpur Bench, Nagpur 6. Guard File. //By Order//
Assistant Registrar, ITAT, Pune Benches, Pune.