ASHOKA COMPLEX CO OP HOUSING SOCIETY LIMITED,MUMBAI V. INCOME TAX OFFICER WARD 22(2)(1), MUMBAI

ITA 2937/MUM/2025

AI Insights

The case involves Ashoka Complex Co-op. Housing Society Limited, the appellant, contesting the rejection of their appeals by the Ld.CIT(A) due to non-condonation of delay in filing. The appeals pertain to the assessment years 2009-10 and 2010-11, concerning issues of denial of deduction under section 80P(2)(d) of the Income Tax Act and non-granting of TDS credit. The Tribunal noted the procedural contention regarding the opportunity given to the assessee to present their case for condonation of delay and decided to remand the matter back to the Ld.CIT(A) for a fresh decision on this procedural issue.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712199 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2009-2010
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAVIN SALUNKHE
• Assessee Lawyers: AJAY ARVIND WADKE
• Keywords: Condonation of delay; TDS

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No.2937/Mum/2025 - A.Y. 2009-10 ITA No.2938/Mum/2025 - A.Y. 2010-11 Ashoka Complex Co-op. Housing Society Limted, Plot No.62, Ranade Road, Dadar West, Mumbai-400 028 PAN : AAAAA9391F vs Income Tax Officer, Ward-22(2)(1), Piramal Chambers, Lalbaug Mumbai-400 012 APPELLANT RESPONDENT Assessee by : Shri Ajay Arvind Wadke Respondent by : Shri Pravin Salunkhe, SR DR Date of hearing : 24/06/2025 Date of pronouncement : 24/07/2025 O R D E R This appeal filed by the assessee is arising out of the independent orders of the Learned Commissioner of Income-tax, Appeal ADDL/JCIT (A)-3, Ahmedabad [hereafter, Ld.CIT(A)], dated 13/03/2025 for the assessment year 2009-10 and dated 13/03/2015 for A.Y. 2010-11. Since both the appeals carry similar facts and circumstances and identical issue, both the appeals are being disposed of by this consolidated order and ITA No.2939/Mum/2025 is taken as lead case. 2. At the outset, we notice that appeal of the assesse was rejected by Ld.CIT(A) as the same were not found to be filed within the limitation and consequently, the delay was not condoned. Now before us, the assessee has filed a detailed affidavit Printed from counselvise.com 2 ITA 2937 & 2938/Mum/2025 Ashoka Complex Co-op Housing Society Limited duly sworn in by Mr. Mohan Khatavkar, Secretary of assesse society and submitted that assesse could not file affidavit or details mentioned in the affidavit before the Ld.CIT(A) as proper and sufficient opportunity was not granted by Ld.CIT(A) before rejecting the application of condonation of delay. Whereas, on the contrary, the Ld.DR contested the said plea raised by the assessee and submitted that sufficient opportunity was granted to the assessee and thereafter a conscious decision was taken by the Ld.CIT(A) regarding dismissal of appeal filed by the assessee as there was no sufficient cause for condoning the delay. 3. Be that as it may, without going into the allegations and counter allegations raised by the respective parties, the Bench is of the view that since the grounds raised in the present appeal are with regard to denial of deduction claimed under section 80P(2)(d) of the Act and also non granting of TDS credit, the matter is restored to the file of the Ld.CIT(A) to consider the detailed affidavit filed by Mr. Mohan Khatavkar, Secretary of assesse society and thereafter, keeping in view the contents of the said affidavit and the details contained therein, to decide the application for condonation of delay afresh, after hearing both the parties. The assessee shall remain co-operative and shall not seek adjournment on frivolous grounds. 4. Before parting with, I make it clear that my decision to restore the matter back to the file of the Ld.CIT(A) shall in no way to construe as any reflection or expression on the merits of the dispute which shall be adjudicated by Ld.CIT(A) independently in accordance with law. 5. In the result, the appeals filed by the assessee are allowed for statistical purpose. Printed from counselvise.com 3 ITA 2937 & 2938/Mum/2025 Ashoka Complex Co-op Housing Society Limited Order pronounced in the open court on 24 day of July, 2025. Sd/- (SANDEEP GOSAIN) JUDICIAL MEMBER Mumbai, िदनांक/Dated: 24/07/2025 Pavanan Copy of the Order forwarded to: 1. अपीलाथ /The Appellant , 2. ितवादी/ The Respondent. 3. आयकर आयु\u0014 CIT 4. िवभागीय ितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Mumbai 5. गाड फाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar), ITAT, Mumbai Printed from counselvise.com "