SAHKARI GANNA VIKAS SAMITI LTD UNN,SHAMLI V. ITO NFAC, NFAC DELHI

ITA 4056/DEL/2024

AI Insights

The case involves two separate appeals by the Sahakari Ganna Vikas Samiti against orders from the NFAC, Delhi for the assessment years 2020-21 and 2022-23. The primary issue in both appeals was the delay in filing, which the assessee attributed to the critical illness of their counsel. The Income Tax Appellate Tribunal (ITAT) found sufficient cause for the delay and restored the appeals to the CIT(A) for fresh adjudication. Additionally, for the 2022-23 assessment year, the case was found to be covered by a decision of a co-ordinate bench in a similar case, leading to a directive for the CIT(A) to follow that precedent.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716775 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2022-2023
• Appeal Filed On: 03-09-2024
• Other Referred Cases: Co-operative Cane Development Society vs. ITA No. 5764/DEL/2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: J.N. SHUKLA
• Keywords: Opportunity of being heard

Judgement Text

"Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4035/DEL/2024 [A.Y. 2020-21] ITA No. 4056/DEL/2024 [A.Y. 2022-23] Sahakari Ganna Vikas Samiti Vs. The Assessing Officer/NFAC UNN, Shamli New Delhi Muzaffarnagar, UP PAN – AAAJS 0920 M (Applicant) (Respondent) Assessee By : Shri J.N. Shukla, Adv Department By : Shri Manish Gupta, Sr. DR Date of Hearing : 07.08.2025 Date of Pronouncement : .08.2025 ORDER PER NAVEEN CHANDRA, A.M:- The above captioned two separate appeals by the assessee are preferred against 2 separate orders of the NFAC, Delhi dated 16.08.2024 and 08.08.2024 for A.Ys 2020-21 and 2022-23 respectively. Printed from counselvise.com ITA No. 4035/DEL/2024 [A.Y. 2020-21] ITA No. 4056/DEL/2024 [A.Y. 2022-23] Sahakari Ganna Vikas Samiti Vs.The AO Page 2 of 5 2. Since common grievance is involved in the captioned appeals and pertain to same assessee, they were heard together and are disposed of by this common order for the sake of convenience and brevity. 3. Representatives of both the sides were heard at length. Case records carefully perused. Relevant documentary evidence brought on record duly considered in light of Rule 18(6) of the ITAT Rules. ITA No. 4035/DEL/2024 4. At the very outset, the ld. counsel for the assessee vehemently contended that the ld. CIT(A) was not justified in dismissing the appeal of the assessee without condoning the delay in filing the appeal. The ld. counsel for the assessee prayed for condonation of delay. 5. Per contra, the ld. DR relied on the orders of the authorities below. 6. We have heard the rival submissions and have perused the relevant material on record. We find that there is a delay of 215 days. We also notice that the counsel of the assessee was critically ill and could not file the appeal. Hence the assessee was prevented from sufficient cause Printed from counselvise.com ITA No. 4035/DEL/2024 [A.Y. 2020-21] ITA No. 4056/DEL/2024 [A.Y. 2022-23] Sahakari Ganna Vikas Samiti Vs.The AO Page 3 of 5 in not filing the appeal in time. In the interest of justice and fair play, we restore the appeal of the assessee to the file of the ld. CIT(A) to condone the delay and admit the appeal for fresh adjudication after allowing adequate opportunity of being heard to the assessee, The assessee is directed to produce all necessary documents as required by the ld. CIT(A). 7. As a result, the appeal of the assessee is allowed for statistical purposes. ITA No. 4056/DEL/2024 8. At the very outset, the ld. counsel for the assessee submitted that the case of the assessee is covered by the decision of the co-ordinate bench in the case of Co-operative Cane Development Society order dated 05.06.2025 in ITA No. 5764/DEL/2025. 9. On the other hand, the ld. DR relied upon the orders of the Assessing Officer and the ld. CIT(A). 10. We have heard the rival submissions and have perused the relevant material on record. We find that under similar circumstances and on identical facts, the co-ordinate bench [supra] has allowed the grounds Printed from counselvise.com ITA No. 4035/DEL/2024 [A.Y. 2020-21] ITA No. 4056/DEL/2024 [A.Y. 2022-23] Sahakari Ganna Vikas Samiti Vs.The AO Page 4 of 5 of assessee for statistical purposes. Respectfully following the same, we restore the appeal of the ld. CIT(A) for fresh adjudication. The ld. CIT(A) is directed to condone the delay and decide the issues afresh after allowing reasonable opportunity of being heard to the assessee. The assessee is directed to produce all necessary documents and evidences as required by the ld. CIT(A). 11. As a result, the appeal of the assessee is allowed for statistical purposes. 12. In the result, the appeals of the assessee in ITA Nos. 4035 and 4056/DEL/2024 are allowed for statistical purposes. The order is pronounced in the open court on 19.08.2025. Sd/- Sd/- [MADHUMITA ROY] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 19th AUGUST, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Printed from counselvise.com ITA No. 4035/DEL/2024 [A.Y. 2020-21] ITA No. 4056/DEL/2024 [A.Y. 2022-23] Sahakari Ganna Vikas Samiti Vs.The AO Page 5 of 5 Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order . 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the typed draft Tribunal Order is placed before the other Member 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial) 11. The date on which the file goes for xerox 12. The date on which the file goes for endorsement 13. The date on which the file goes to the Superintendent for checking 14. The date on which the file goes to the Assistant Registrar for signature on the Tribunal order 15. Date on which the file goes to the dispatch section 16. Date of Dispatch of the Order Printed from counselvise.com "