SHRI MAHALAXMI NAGRI SAHAKARI PATSANSTHA MARYADIT,PUNE V. ITO WARD 8(3), PUNE, PUNE

ITA 2702/PUN/2024

AI Insights

The appeals filed by Shri Mahalaxmi Nagari Sahkari Patsanstha Maryadit against the orders of the Ld. CIT(A)/NFAC pertained to the assessment years 2015-16 and 2017-18. The appeals were directed against the assessment orders framed under sections 143(3) and 144 of the Income Tax Act by the ITO, Ward-8(4), Pune. The primary issues revolved around the ex-parte nature of the impugned orders and the procedural lapses during the hearing dates, many of which coincided with the COVID-19 restrictions. The tribunal noted the delay in filing the appeals and condoned it, considering the assessee's reliance on a tax consultant and the internal formalities of the cooperative society.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 37784 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Other Referred Cases: Collector Land Acquisition vs. Mst. Kattji (1987) 167 ITR 471 (SC)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AVIYOGI AMBADKAR
• Keywords: Reasonable cause
• Section: 144; 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2701 & 2702/PUN/2024 िनधाᭅरण वषᭅ / Assessment Years : 2015-16 & 2017-18 Shri Mahalaxmi Nagari Sahkari Patsanstha Maryadit, S.No.79, Samartha Nagar, Main Road, Navi Sangvi- 411061. PAN : ABNFS2464G Vs. ITO, Ward-8(3), Pune. Appellant Respondent आदेश / ORDER PER MANISH BORAD, AM: Both the above captioned appeals filed at the instance of assessee are directed against the separate orders of Ld. CIT(A)/NFAC dated 09.06.2023 & 15.05.2023 which are arising out of the assessment orders u/s 143(3) & 144 of the Act for Assessment Years 2015-16 & 2017-18 framed on 16.12.2017 & 17.12.2019 by the ITO, Wart-8(4), Pune respectively. 2. When the case was called for, none appeared on behalf of the assessee. Even on previous date of hearing fixed on 23.01.2025 and Assessee by : None Revenue by : Shri Aviyogi Ambadkar Date of hearing : 10.03.2025 Date of pronouncement : 24.03.2025 ITA No.2701/PUN/2024 2 13.02.2025 none appeared. We therefore proceed to adjudicate both the appeals with the able assistance of Ld. Departmental Representative and available records. ITA No.2701/PUN/2024, A.Y. 2015-16 : 3. Registry has informed that there is a delay of 559 days in filing of the instant appeal. The applicant is a Manager of Co- operative Housing Society which is the assessee. As per the reasons mentioned in the application for condonation of delay, the committee members are not well versed with the tax laws and are dependent upon the tax consultant and for appointment of such tax consultant, certain formalities and the meetings of the members is to be carried out. Considering the fact that the assessee society would not have gained by filing this appeal belatedly and also in view of the ratio laid down by the Hon’ble Apex Court in the case of Collector Land Acquisition vs. Mst. Kattji (1987) 167 ITR 471 (SC), we deem it appropriate to condone the delay of 559 days and admit the appeal for hearing on merits. 4. A perusal of the records indicates that the impugned order is ex-parte and assessee failed to avail the opportunity granted by Ld. CIT(A)/NFAC. ITA No.2701/PUN/2024 3 5. On the other hand, Ld. DR supported the orders of the lower authorities. 6. We have heard Ld. DR and perused the records placed before us. We notice that the dates of hearing granted by Ld. CIT(A) are 27.12.2019, 31.12.2019, 23.01.2020, 29.12.2020, 21.03.2022, 16.05.2023 and 23.05.2023. We further notice that most of the hearings are falling during Covid-19 restriction period. Therefore, considering the facts of the case and reasonable cause on the part of the assessee for not being able to avail the opportunity of hearing, we deem it appropriate to restore the issue of merits to the file of the Ld. CIT(A)/NFAC for fresh adjudication to be carried out after affording reasonable opportunity of hearing to the assessee and also consider submissions, documents, details etc to be furnished by the assessee at the time of hearing. The assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 7. In the result, the appeal of the assessee in ITA No.2701/PUN/2024 for A.Y. 2015-16 is allowed for statistical purposes. ITA No.2701/PUN/2024 4 ITA No.2702/PUN/2024, A.Y. 2017-18 : 8. Since the facts and issues involved in the appeal of the assessee for the assessment year 2017-18 are identical to the facts of the case for assessment year 2015-16, therefore, our decision in ITA No.2701/PUN/2024 for A.Y. 2015-16 shall apply mutatis mutandis to this appeal of the assessee in ITA No.2702/PUN/2024 for A.Y. 2017-18. Accordingly, the appeal of the assessee in ITA No.2702/PUN/2024 for A.Y. 2017-18 is also allowed for statistical purposes. 9. To sum up, both the above captioned appeals of the assessee are allowed for statistical purposes. Order pronounced on 24th day of March, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 24th March, 2025. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "