ELEGANT EMBASSY III APARTMENT OWNERS ASSOCIATION ,BENGALURU V. .INCOME TAX OFFICER, WARD - 6(3)(1), BENGALURU

ITA 1625/BANG/2024

AI Insights

The case involves the Elegant Embassy III Apartment Owners Association appealing against an order from the National Faceless Assessment Centre (NFAC), Delhi, concerning the assessment year 2022-23. The primary issue was the delay in filing the appeal, which was initially dismissed by the CIT(A) due to a delay of 367 days. The assessee argued that the delay was caused by technical issues in updating their contact information, as the email ID on record belonged to a former president who was abroad and unable to receive the necessary OTP for verification. The Tribunal considered the circumstances and the non-profit status of the assessee, deciding to remit the matter back to the CIT(A) for a fresh decision on merits.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 24889 (ITAT-BANGALORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2022-2023
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: GANESH R GALE; STANDING COUNSEL DEPT
• Assessee Lawyers: KIRAT SINGH

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1625/Bang/2024 Assessment Years : 2022-23 Elegant Embassy III Apartment Owners Association, Elegant Embassy III, HV Halli, Kenchanahalli NDBO, Rajajarajeshwarinagar, Bengaluru. PAN – AAAAE 8120 C Vs. The Income Tax Officer, Ward – 6(3)(1), Bengaluru. . APPELLANT RESPONDENT Assessee by : Shri Kirat Singh, Advocate Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. Date of hearing : 28.11.2024 Date of Pronouncement : 17.12.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed by the National Faceless Assessment Centre (NFAC), Delhi, dated 27/06/2024 in ITA No. ITBA/APL/S/250/2024-25/1066121322(1) for the assessment year 2022-23. 2. At the outset, we note that there was a delay of 367 days in filing the appeal before the learned Commissioner of Income Tax ITA No.1625/Bang/2024 Page 2 of 3 . (Appeals) [CIT(A)], which was not condoned. Consequently, the appeal was dismissed by the ld. CIT(A) in limine. 3. The learned Authorised Representative (AR) submitted that the assessee is an Apartment Owners Association. The Managing Committee and office bearers of such associations are elected every two years on an honorary basis. The committee members act voluntarily and do not receive any remuneration from the association. 3.2 It was further submitted that the new committee was elected on 19/05/2022 for a period of two years. However, the email ID furnished in the Income Tax records belonged to the earlier president. The assessee attempted to update the email ID but encountered technical issues in receiving the One-Time Password (OTP), as the previous president was outside India at the relevant time. This resulted in the delay in filing the appeal. 4. The learned AR emphasized that the assessee is a non-profit organization, and not condoning the delay would cause significant hardship. Therefore, the AR requested that the matter be remitted to the CIT(A) with a direction to condone the delay and decide the appeal on merits. The AR also undertook the responsibility to ensure compliance before the CIT(A). 5. On the other hand, the learned Departmental Representative (DR) did not raise any serious objections to remitting the matter to the file of the CIT(A) for fresh adjudication in accordance with the law. 6. We have considered the rival submissions of both the parties and perused the materials on record. Taking into account the reasons provided for the delay in filing the appeal and the assurance of the ITA No.1625/Bang/2024 Page 3 of 3 . learned AR regarding compliance, we are of the opinion that, in the interest of justice and fair play, the assessee deserves one more opportunity to present its case before the learned CIT(A). Accordingly, we direct the learned CIT(A) to condone the delay and decide the issue afresh on its merits in accordance with the provisions of law. It is also directed the assessee to make necessary compliance before the ld. CIT-A and not to seek any adjournment without just cause. Hence, the ground of appeal of the assessee is partly allowed for statistical purposes. 7. In the result, the appeal filed by the assessee is partly allowed for statistical purposes. Order pronounced in court on 17th day of December, 2024 Sd/- Sd/- (KESHAV DUBEY) (WASEEM AHMED) Judicial Member Accountant Member Bangalore Dated, 17 December, 2024 / vms / Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore "