The Samastipur District Central Co-Operative Bank Ltd., Samastipur vs. Deputy Commissioner, Darbhanga
In the result, appeal of the assessee is dismissed
ITA 508/PAT/2025[2014-15]Status: DisposedITAT Patna04 Feb 2026AY 2014-15
Bench: the Ld. CIT(A). The Ld. CIT(A) provided various opportunities to the assessee as per para 4 of his order, 7 times opportunities were provided but the assessee did not respond any of the notices. Thereafter, the Ld. CIT(A) after relying on various judgments decided the issue on 10.12.2022 on the basis of material available on record and upheld the order of the AO. 4. Aggrieved from the above order, the assessee filed appeal before the
For Respondent: Sh. Manab Adak, JCIT
Section 143(2)Section 144Section 250
…sufficient cause has not been shown for condoning the delay. Secondly, delay is not liable to be condoned merely because some persons have been granted relief on the facts of their own case. Condonation of delay in such circumstances is in violation of (2014) 14 SCC 133 the legislative intent or the express provision of the statute. Condoning of the delay merely for the reason that the claimants have been deprived of the interest for the delay without holding that they had made out a case for condoning the delay is not a correct approach, particularly when both the above decisions have been rendered in ignorance…
