MORATTUPALAYAM PRIMARY AGRICULTURAL CO OP CREDIT SOCIETY LTD,TIRUPUR V. INCOME TAX OFFICER, WARD 1(2), TIRUPUR, TIRUPUR

ITA 3279/CHNY/2024

AI Insights

The case involves two appeals by the Morattupalayam Primary Agricultural Co-op Credit Society Ltd against the orders of the Additional/JCIT (A)-2, Hyderabad, which were dismissed due to delays in filing. The assessee argued that the delays were caused by the inability to engage a qualified accountant and the lack of expertise in accounting and taxation among its cooperative operations-trained secretary. The Departmental Representative opposed any leniency. The Tribunal found merit in the assessee's request to condone the delay and remand the case for fresh adjudication on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 39286 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2022-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V. ASWATHY
• Assessee Lawyers: A. VIJAYALAKSHMI; TIRUPUR
• Keywords: Set aside
• Section: 143(1)

Judgement Text

" आयकर अपीलीय अिधकरण ‘सी’’ Ɋायपीठ चेɄई मŐ। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय ŵी मनोज क ुमार अŤवाल ,लेखा सद˟ एवं माननीय ŵी मनु क ुमार िगįर, Ɋाियक सद˟ क े समƗ। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ ITA Nos.3278, 3279/Chny/2024 (िनधाŊरणवषŊ / Assessment Years: 2021-2022 &2022-2023) Morattupalayam Primary Agricultural Co-op Credit Society Ltd, 1/142, Kavundampalayam Morattupalayam (PO) Uthukulli Taluk, Tirupur 638 752. [PAN: AACAM 0406D] Vs. The Income Tax Officer, Ward 1(2) Tirupur. (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) अपीलाथȸ कȧ ओर से/ Appellant by : Ms. A. Vijayalakshmi, C.A. (Tirupur) Ĥ×यथȸ कȧ ओर से /Respondent by : Ms. V. Aswathy, JCIT. सुनवाई कȧ तारȣख/Date of Hearing : 25.02.2025 घोषणा कȧ तारȣख /Date of Pronouncement : 27.02.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member) These two appeals by the assessee are arising out of different orders of the Addl/JCIT (A)-2, office of the Commissioner of Income Tax, Appeals, Hyderabad in order Nos.ITBA/APL/S/250/2024-25/1069905311 (1) and ITBA/APL/S/250/2024- 25/1069905124 (1) respectively both dated 24.10.2024 for the assessment years 2021-2022 and 2022-2023. 2 ITA Nos.3278 & 3279/Chny/2024 2. Brief facts of the case are that the appeals were instituted on 07.09.2024 against the assessment orders dated 30.09.2022 and 29.12.2023 passed u/s. 143(1) of the Income Tax Act, 1961 (in short ‘’the Act’’) for the assessment years 2021-2022 and 2022-2023. The assessee further challenged the orders of assessment passed u/s. 143(1) of the Act before the Additional/JCIT(A), Commissioner of Income Tax Appeal, Hyderabad who dismissed the appeals of the assessee in limine on the ground of delay of 678 and 223 days in filing appeals. Aggrieved, assessee is in appeal before us. 3. The ld. Counsel for assessee submitted before us that assessee was unable to engage a qualified accountant to manage financial and tax related matters during the financial years. The Secretary of the organisation was trained solely in co- operative operations and lacks the necessary expertise in accounting and taxation. Hence there was delay in filing the appeals before the Addl/JCIT (A), so he requested to condone the delays and remit the appeals back to the Addl/JCIT(A) for fresh adjudication. 4. Per contra, the ld. Departmental Representative stated that no lenient view is to be taken in this case and prayed for confirming the orders of the lower authorities. 5. We heard the rival contentions and perused the material available on record. We are of the considered view that to meet the ends of justice, we condone the delay in filing the appeals before the ld. Addl/JCIT (A) and direct the ld. Addl/JCIT(A) to adjudicate the appeals on merits. Accordingly, the impugned orders 3 ITA Nos.3278 & 3279/Chny/2024 are set aside and the appeals are restored back to the file of Ld. Addl/JCIT (A) for fresh adjudication subject to cost of Rs.5000/- for each assessment years which shall be deposited by the assessee 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.Addl/JCIT(A) whose shall proceed for adjudication after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence, confirmations and documents, if any, forthwith without any fail, failing which Ld. Addl/JCIT (A) shall be at liberty to proceed with the disposal of the appeals as per law.. The appeals of the assessee is allowed for statistical purpose. 6. In the result, appeals filed by the assessee are allowed for statistical purpose. Order pronounced in the open court on 27th day of February, 2025 Sd/- Sd/- (मनोज क ुमार अŤवाल) (मनु क ुमार िगįर) (MANOJ KUMAR AGGARWAL) लेखा सद˟ / ACCOUNTANT MEMBER (MANU KUMAR GIRI) Ɋाियक सद˟ / JUDICIAL MEMBER चेɄई Chennai: िदनांक Dated : 27-02-2025 KV आदेश कȧ ĤǓतͧलͪप अĒेͪषत /Copy to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT, Chennai/Coimbatore/Madurai/Salem. 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF "