Jayshivray Gramin Bigar Sheti Sahkari Pat Sanstha Maryadit, Kolhapur V. Deputy Commissioner of Income-Tax, CPC, Bengaluru

ITA 608/PUN/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 9694 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 09-11-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause; Set aside
• Section: 154; 80P

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA ROAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr. No. I.T.A No. Asstt. Year Appellant Respondent 1. 595/PUN/2021 2018-19 Arth Nagari Sahakari Patsanstha, Gala No. 4, Shanti Daya Society, Hirawadi, Shakti Nagar, Panchavati, Nashik PAN: AACAA 7908 C The Asstt. CIT CPC, Bangaluru 2. 608/PUN/2021 2017-18 Jayshivraj Gramin Bigar Sheti Sahkari Pat Sanstha, Hiimmatwadi, Tal. Karveer, Kolhapur PAN: AAAAJ 9008 J The Dy. CIT CPC, Bangaluru Appellants by : None Respondents by : Shri Ramnath P. Murkunde Date of Hearing : 28-09-2022 Date of Pronouncement : 29-09-2022 ORDER PER BENCH These appeals preferred by the above-mentioned assessees as per the captioned matter emanates from the respective orders of the (NFAC) for the respective assessment years as appearing hereinabove, as per the following grounds of appeal. ITA No. 595/PUN/2021 for A.Y. 2018-19 – Arth Nagari Sah. Patsanstha, “1. On the facts and in law, the CIT(A) is not justified in not condoning the delay of 54 days in filing appeal which was due to reasonable cause. 2. On the facts and in law, the CIT(A) is not justified in not condoning the delay of 54 days in filing appeal without considering the decisions of various courts and clarifications issued by CBDT. 3. On the facts and in law, the CIT(A) is not justified in not deciding the issue on merit of allowability of deduction u/s 80P of the Act raised by the appellant. 2 ITA 595 & 608 of 2021 Arth Nagari & Jayshivraj Gramin ITA No. 608//PUN/2021 for A.Y. 2017-18 – Jayshivray Gramin Bigar Sheti Sah. Pat Sanstha, Kolhapur 1. On facts, in circumstances of the case and in law, the NFAC erred in dismissing appeal of the appellant on the ground of rejection of petition for condonation of delay without going into merits of the case of the appellant. 2. On facts in the circumstances of the case and in law, the NFAC erred in refusing to condone the delay in filing appeal without appreciating the fact that appellant was exploring alternate remedy by filing rectification application u/s 154 of the Act. 3. The appellant craves leave to add, alter, modify or delete any of the above grounds of appeal.” 2. The facts and circumstances and the issues involved in both these appeals are absolutely identical and similar. Therefore, these cases were heard together and are disposed of by this consolidated order. 3. The only issue involved in both these appeals is with respect to rejection of petition for condonation of delay. The NFAC has dismissed the appeals on ground of delay. It is found that the reason of delay is attributable to the outbreak of Covid 19. We therefore, set aside the order of the NFAC and remit the matter back to the file of the NFAC with a direction to admit the appeals by virtue of judgment of the Hon’ble Supreme Court in Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314 and decide the appeals on merits after complying with the principles of natural justice. 4. In the result, both the appeals of the respective assessees are allowed for statistical purposes. 3 ITA 595 & 608 of 2021 Arth Nagari & Jayshivraj Gramin Order pronounced in the open Court on this 29 th September 2022. Sd/- sd/- (INTURI RAMA RAO) (PARTHA SARATHI CHAUDHURY) ACCOUNTGANT MEMBER JUDICIAL MEMBER Pune; Dated, this 29 th day of September 2022 Ankam Copy of the Order forwarded to : 1. The Appellants 2. The Respondent. 3. The NAFC Delhi 5. The D.R. ITAT ‘A’ Bench Pune. 6. Guard File BY ORDER, Sr. Private Secretary /// TRUE COPY/// ITAT, Pune 4 ITA 595 & 608 of 2021 Arth Nagari & Jayshivraj Gramin Date 1 Draft dictated on 28-09-2022 Sr.PS 2 Draft placed before author 28-09-2022 Sr.PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order