VIHAN VIBHAG CREDIT CO-OPERATIVE SOCIETY LTD.,SURAT vs. ITO, WARD 2(2)(5), SURAT
In the result, the appeal of the assessee is allowed
ITA 707/SRT/2025[2017-18]Status: DisposedITAT Surat27 Nov 2025AY 2017-18
Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.707/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Vihan Vibhag Credit Co-Operative Vs. Ito, Society Ltd., Ward – 2(2)(5), At & Po: Vihan, Tal – Kamrej, Surat Tapi – 394320, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabav5113F (Appellant) (Respondent) Appellant By Shri Akshay M. Modi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 17/11/2025 Date Of Pronouncement 27/11/2025
Section 143(2)Section 143(3)Section 250Section 253(3)Section 271(1)(c)Section 80PSection 80P(2)(d)
penalty notice u/s 271(1)(c) of the Act, the appellant informed its new tax consultant who advised to file appeal before the Tribunal. The learned Authorized Representative (ld. AR) of the assessee submitted that the delay was neither wilful nor intentional. He requested that the delay may be condoned in the interest of justice.
ITA No.707/SRT/2025/AY.2017-18
Vihan Vibhag Credit