INGUR PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY,INGUR V. INCOME TAX OFFICER WARD 2 (2) ERODE , ERODE

ITA 1092/CHNY/2025

AI Insights

The case involves the Ingur Primary Agricultural Cooperative Credit Society, which appealed against the order of the Commissioner of Income Tax (Appeals) Thane, which had dismissed their earlier appeal due to a significant delay in filing. The original dispute arose from an order under section 143(3) of the Income Tax Act, where the Assessing Officer disallowed a deduction claimed under section 80P(2)(a)(i). The CIT(A) had dismissed the appeal in limine due to a delay of 463 days in filing the appeal. The Tribunal, considering the principles of substantial justice, decided to give the assessee another opportunity to present their case on merits, provided they meet the specified conditions.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 706049 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANITHA
• Assessee Lawyers: RESHMA; VIRTUAL
• Keywords: Set aside
• Section: 143(3)

Judgement Text

"आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री मनु क ुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला, लेखा सदस्य क े सिक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1092/Chny/2025 Assessment Years: 2016-17 Ingur Primary Agricultural Cooperative Credit Society, No.13/27, INGUR Post, Erode, Tamil Nadu-638 052. [PAN: AAAAI4882P] Income Tax Officer, Ward-2(2), Erode. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Ms.Reshma, Advocate(Virtual) प्रत्यर्थी की ओर से /Revenue by : Ms.Anitha, Addl.CIT सुनवाई की तारीख/Date of Hearing : 18.06.2025 घोषणा की तारीख /Date of Pronouncement : 30.06.2025 आदेश / O R D E R PER MANU KUMAR GIRI, JM: This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals) ADDL/JCIT(A) Thane [CIT(A)] dated 12.11.2024 for Assessment Year 2016-17. 2. The registry has noted delay of 78 days in filing the appeal. Considering the period of delay and reasons pleaded, we condone the delay and admit the appeal for adjudication. ITA No.1092 /Chny/2025 Page - 2 - of 3 3. Brief facts of the case are that the assessee instituted appeal before the ld.CIT(A) against the order u/s 143(3) of the Act wherein AO disallowed the deduction claimed u/s 80P(2)(a)(i) of the Act. On appeal to CIT(A), the ld. CIT(A) dismissed the appeal in limine as there was enormous delay of 463 days in filing appeal. Aggrieved, assessee is in appeal before us. 4. Before the ld. Counsel for assessee submitted that the delay of 463 in filing appeal had arisen due to the reasons as stated in the para 4 of the impugned order. He further, prayed that the appeal may be remanded back to the file of the CIT(A) to decide the appeal on merits after condoning the delay. The ld.DR relied upon the order of the ld.CIT(A) and pleaded for the dismissal of the appeal. 5. Though we some extent concur with the submissions of Ld.DR Ms. Anitha, Addl. CIT however, keeping in mind the substantial justice, grant one more opportunity to the assesee to prosecute the appeal on merits. The reasons stated in para 4 of the impugned order is ‘sufficient reason’, hence we condone the same. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for hearing on merits subject to cost of Rs.10,000/- (Rupees ten thousand) which shall be deposited by the assessee ITA No.1092 /Chny/2025 Page - 3 - of 3 within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same will be furnished by the Assessee before Ld.CIT(A) whose shall proceed for hearing the appeal on merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the appeal proceedings on merits as per law. 6. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 30th , day of June, 2025 at Chennai. Sd/- Sd/- (अमिताभ शुक्ला) ( िनु क ुिार गिरर) ( Amitabh Shukla ) ( Manu Kumar Giri) लेखा सदस्य / Accountant Member न्याययक सदस्य/ Judicial Member चेन्नई/Chennai, धदनांक/Dated: 30th , June-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF "