ASHOKA GARDEN ENCLAVE CO OPERATIVE HOUSING SOCIETY LIMITED , MUMBAI V. INCOME TAX OFFICER WARD, (1)(1), , MUMBAI

ITA 3230/MUM/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 4872 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 13-08-2024
• Assessment Year: 2019-2020
• Appeal Filed On: 18-06-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 154; 143(1); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H(SMC)”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER I.T.A No.3230/Mum/2024 (Assessment Year : 2019-20) Ashoka Garden Enclave Co- operative Housing Society Limited, Godrej Garden Enclave Tower No.1, Station Road, Vikhroli (East), Mumbai-400 079 PAN : AAAAA9016B vs Asst. Director of Income Tax, CPC, Bangaluru. / Income-tax Officer, Ward-41(2)(5), Mumbai, Kautilya Bhavan, BKC, Mumbai APPELLANT RESPONDENT Assessee by : Shri Ramesh Iyer, CA Respondent by : Shri AnoopHiwase,Sr. DR Date of hearing : 14/08/2024 Date of pronouncement : 16/ 08/2024 O R D E R PER ANIKESH BANERJEE, J.M: Instant appeal of the assessee was filed against the order of theLearned Commissioner of Income-tax (Appeals) Addl / JCIT(A)-1, Hyderabad[for brevity, ‘Ld.CIT(A)’] passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), for Assessment Year 2019-20, date of order16.05.2024.The CPC, Bengaluru 2 ITA No.3230 /Mum/2024 Ashoka Garden Enclave Co-operative Housing Society Limited (short, ‘the A.O.’) passed under section 143(1) of the ACT, date of order 26/11/2020. 2. We heard the rival submission and considered the documents available in the record. The Ld.AR has invited our attention that the appeal was filed before the CIT(A) against the order of the CPC Bengaluru with a delay of more than 2 years by contravening Section 249(2)(b) of the Act. After receiving the intimation under section 143(1) of the Act, the assessee filed a petition under section 154 for rectification of the demand. But no reply was received from the department. Finally, the appeal was filed with a delay of more than 2 years. The condonation petition was filed before the ld. CIT(A). But the ld.CIT(A) had rejected the condonation due to lack of ‘sufficient cause’ and confirmed the order of the ld. AO. The ld.AR informed that the issue was already covered by the judicial pronouncements. So, the entire disallowance under section 80P(2)(c) / 80P(2)(d) amount to Rs.50,000/- is uncalled for but the ld.CIT(A) passed the appeal order without considering the merit of the case. The Ld.DR argued and fully relied on the order of the revenue authorities. 3. Considering the above submission of the parties, we find that there is “sufficient cause” for delay in filing of appeal before the ld. CIT(A). The rejection under section 249(2) r.w.s. 249(3) is unjustified. But, on the other hand, the assessee has not filed any affidavit before theLd.CIT(A) during appeal proceeding. Accordingly, we direct the assessee to file an affidavit before theld. CIT(A) with an application for condonation of delay explaining the day wise delay to file the appeal before the ld. CIT(A). Further, the entire matter is remanded back to the file ofld.CIT(A) with a direction to condone delay in filing the appeal after 3 ITA No.3230 /Mum/2024 Ashoka Garden Enclave Co-operative Housing Society Limited receiving the affidavit and condonation petition and pass a speaking order. Needless to say, theassessee should get a reasonable opportunity of hearing in setaside proceeding. On the other hand, the assessee should be diligent and co- operative before the ld.CIT(A) for expeditious completion of set aside proceeding. 4. In the result, the appeal of the assessee bearing ITA No.3230/Mum/2024 is allowed for statistical purposes. Order pronounced in the open court on 16 th day of August, 2024. Sd/- sd/- (GAGAN GOYAL) (ANIKESH BANERJEE) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai,दिन ांक/Dated: 16/08/2024 Pavanan Copy of the Order forwarded to: 1. अपील र्थी/The Appellant , 2. प्रदिव िी/ The Respondent. 3. आयकरआयुक्त CIT 4. दवभ गीयप्रदिदनदि, आय.अपी.अदि., मुबांई/DR, ITAT, Mumbai 5. ग र्डफ इल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar), ITAT, Mumbai