GOUNDAMPALAYAM PRIMARY AGRICULTURAL CO-OPERATIVE CREDIT SOCIETY,TIRUPUR V. ITO, WARD 2(2), TIRUPUR

ITA 2920/CHNY/2024

AI Insights

The case involves the K-1755 Goundampalayam Primary Agricultural Cooperative Credit Society, which appealed against the order of the CIT(A), National Faceless Appeal Center, Delhi, for the assessment year 2017-18. The primary issue was the dismissal of the assessee's appeal by the CIT(A) without condoning the delay in filing. The assessee argued that there was no delay, referencing a directive from the Madras High Court that allowed them three weeks from January 31, 2020, to file an appeal. The Tribunal agreed with the assessee, noting that the CIT(A) had misinterpreted the facts regarding the filing period.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 34506 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Other Referred Cases: WP No.1133 of 2020
• Laws Referred To: Income Tax Act, General Clauses Act 1897
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANITHA
• Assessee Lawyers: N.V. NARAYANAN
• Keywords: Set aside; Opportunity of being heard; Period of limitation; Time period of passing order
• Section: 250; 80P

Judgement Text

"Page - 1 - of 4 आयकर अपीलीय अधिकरण,’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री यस यस विश्वनेत्र रवि, न्यावयक सदस्य एवं श्री अविताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2920 /Chny/2024 निर्ाारण वर्ा /Assessment Years: 2017-18 K-1755 Goundampalayam Primary Agricultural Cooperative Credit Society, Goundampalayam Ganapathypalayam(PO), Veerapandi(VIA) Tirupur Tamil Nadu-641605. [PAN: AAALK1190P] Income Tax Officer, Ward-2(2), Tirupur (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri N.V.Narayanan, Advocate प्रत्यर्थी की ओर से /Revenue by : Ms.Anitha, Addl.CIT सुिवाई की तारीख/Date of Hearing : 21.01.2025 घोर्णा की तारीख /Date of Pronouncement : 07.02.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA/NFAC/S/250/2024-25/1068729587(1) dated 17.09.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2017-18. Through the aforesaid appeal the assesse has challenged order u/s 250 dated 17.09.2024 passed by NFAC, Delhi. ITA No.2920/Chny/2024 Page - 2 - of 4 2.0 The Ld. Counsel for the assessee that the principal controversy seminal to the case is that the Ld. CIT(A) has dismissed its appeal without condoning the delay in filing of the impugned appeal. Thus it was submitted that a decision on merits qua claim of deduction u/s 80P has not been given. It was accordingly requested that the case may be set aside to the file of the Ld. CIT(A) for re-adjudicating the appeal. 3.0 The Ld. Counsel for the assessee submitted that actually there has been no delay in its case in the filing of the appeal and that the presumption of delay arrived by the Ld. CIT(A) was based upon misunderstanding of the facts of the case. The Ld. Counsel of the assessee drew our attention to the decision of the Hon’ble Madras High Court dated 31.01.2020, where assessee was a party in WP No.1133 of 2020. It was submitted that the Hon’ble Madras High Court had directed in para 32 of its order that the assessee is entitled to file an appeal before the Ld.CIT(A) “..within a period of three (3 ) weeks from today..”. The Ld. Counsel argued that the courts order was pronounced on 31.01.2020 and that the period of 21 days as per section 9 of the general clauses act 1897 completed on 21.02.2020. It was accordingly prayed that there was no mistake on part of the assessee and the assumption of delay in appeal filing made by the Ld. CIT(A) in page 5 of ITA No.2920/Chny/2024 Page - 3 - of 4 his order was misplaced. The Ld. DR placed reliance upon the order of the Ld.CIT(A). 4.0 We have heard rival submissions in the light of material available on records. We have taken noted the order of the Hon’ble Jurisdictional High Court which provided assessee three weeks of time from date of its order to file an appeal before the Ld.CIT(A). We have also noted the provisions of section 9 of the general clauses act 1897 which provide that for the purposes of calculation of limitation period the first in a series of dates is to be excluded. The Ld.CIT(A) has not considered these two critical aspects of the case. Accordingly, we direct the Ld.CIT(A) to re- adjudicate the appeal after considering the decision of the Hon’ble Jurisdictional High Court as well as provisions of section 9 of the general clauses act 1897 and decide as to whether there is any delay or not after giving due opportunity of being heard and by passing a speaking order. The assessee shall comply with all the statutory notices and any deviation shall be adversely viewed. Accordingly, all the grounds of appeal raised by the assessee are allowed for statistical purposes. ITA No.2920/Chny/2024 Page - 4 - of 4 5.0 In the result, the appeal of assesse is allowed for statistical purposes. Order pronounced on 7th , February-2025 at Chennai. Sd/- (यस यस नवश्विेत्र रनव) (SS VISWANETHRA RAVI) न्यानयक सदस्य / Judicial Member Sd/- (श्री अनमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, नदिांक/Dated: 7th , February-2025 . KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT – Coimbatore. 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF "