K864 MURALI CHENNAMPATTI PRIMARY AGRICULTURE CO-OP CREDIT SOCIETY,ERODE V. THE INCOME TAX OFFICER, WARD 2(1) ERODE, ERODE

ITA 819/CHNY/2025

AI Insights

The case involves two appeals by K864 Murali Chennampatti Primary Agriculture Co-Op Credit Society against the orders of the Income Tax Officer, Ward-2(1), Erode, for the Assessment Year 2020-21. The appeals were centered around the issue of non-condonation of delay by the CIT(A) in hearing the assessee's appeals. The assessee argued that the delay was due to the absence of a regular accountant and the preoccupation of the society's secretary with a statutory audit. The Tribunal found the CIT(A)'s decision not to condone the delay as excessive and noted that the merits of the case were not addressed by the CIT(A). Consequently, the Tribunal directed a fresh adjudication by the CIT(A), ensuring that the assessee is given an opportunity to present its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 632985 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2020-2021
• Laws Referred To: Section 80P, Section 270A
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANITHA
• Assessee Lawyers: A. VIJAYALAKSHMI; C.A VIRTUAL
• Keywords: Condonation of delay; Set aside; Opportunity of being heard

Judgement Text

"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.819/Chny/2025, Assessment Years: 2020-21 आयकर अपील सं./ITA No.820/ Chny/2025, Assessment Years: 2020-21 K864 Murali Chennampatti Primary Agriculture Co-Op Credit Society, Murali, Murali Post, Anthiyur Taluk, Erode Dist, Tamil Nadu-638504. [PAN: AABAK3671M] The Income Tax Officer, Ward-2(1), Erode (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Ms.A.Vijayalakshmi, C.A (Virtual) प्रत्यर्थी की ओर से /Revenue by : Ms.Anitha, Addl.CIT सुनवाई की तारीख/Date of Hearing : 04.06.2025 घोषणा की तारीख /Date of Pronouncement : 13.06.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : The below mentioned two appeals have been filed by the appellant assessee for AY-2020-21 contesting the order of Ld. First Appellate Authority indicated Column-E, herein below:- S. No. Appeal Nos. AYs Appellant CIT(A) Order Details Respondent A B C D E F 1 ITA No. 819 / Chny / 2025 2020-21 K864 Murali Chennampatti Primary Agriculture Co-Op Credit Society, Murali, Murali Post, Anthiyur Taluk, Erode Dist, Tamil Nadu-638504. [PAN: AABCE5890L] DIN & Order No.ITBA / NFAC / S / 250 / 2024-25 / 1072191114(1) dated 15.01.2025. The Income Tax Officer, Ward-2(1), Erode 2 ITA No. 820 / Chny / 2025 2020-21 DIN & Order No.ITBA / NFAC / S / 250 / 2024-25 / 1072192829(1) dated 15.01.2025. ITA No.819 & 820/Chny/2025 Page - 2 - of 3 As the two appeals are centering around a common issue of non- condonation of delay by the Ld.CIT(A) and hence for the purposes of convenience were heard together and are being adjudicated by this common order together. 2.0 At the outset, the Ld.Counsel for the assessee submitted that both ITA Nos.819 & 820 are regarding dismissal of its appeal on account of non-condonation of delay by the Ld.CIT(A). Thus in ITA No.819 Ld.AO had denied the action u/s 80P and in ITA Nos.820 penalty u/s 270A was imposed. The Ld. Counsel accordingly requested that its cases may be remitted back to the Ld.CIT(A) for fresh adjudication. It was submitted that the assessee was having reasonable grounds for the impugned delay. 3.0 Per contra, the Ld.DR argued in favour of the lower authorities. 4.0 We have heard rival submissions in the light of material available on records. Before the Ld.First Appellate Authority, the assessee had submitted that the impugned delay had occurred because the assessee does not has a regular accountant and the secretary of the society was basically trained in cooperative society operations. At the relevant time, appellate society was pre-occupied its statutory audit. Consequently delay had occurred. The decision of Ld.CIT(A) to not condone the delay has been found to be excessive. We have noted that no litigant benefits by delaying its matters. We have also noted that apart from merely ITA No.819 & 820/Chny/2025 Page - 3 - of 3 harping on the issue of insufficient grounds for the impugned delay, the Ld.First Appellate Authority has not touched upon the merits of the case. We are therefore of the considered view that in the interest of justice, it would be appropriate to remit back the matter to Ld.CIT(A) for fresh adjudication. Accordingly, we set aside the order of lower authorities and direct the Ld.CIT(A) to readjudicate the matter after giving due opportunity of being heard and by passing a speaking order in accordance with the law. It shall be bounden upon the assessee to comply with all the statutory notices issued by the Ld.CIT(A). Any non- compliance would be adversely viewed. Accordingly, all the grounds of appeal raised by the assessee vide ITA No.819 & 820 are therefore allowed for statistical purposes. 5.0 In the result, the appeals of the assessee vide ITA Nos.819 & 820 are allowed for statistical purposes Order pronounced on 13th , June-2025 at Chennai. Sd/- (यस यस धवश्वनेत्र रधव) (SS VISWANETHRA RAVI) न्याधयक सदस्य / Judicial Member Sd/- (अधमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदनांक/Dated: 13th , June-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 "