SUJATA SOUHARDHA PATTINA SAHAKARI NIYAMITA,ANKOLA V. INCOME TAX OFFICER, WARD - 2, KARWAR

ITA 67/PAN/2025

AI Insights

The case involves Sujatha Souhardha Pattina Sahakari Niyamita, the appellant, contesting an order passed by the Income Tax Officer, Ward-2, Karwar, which was upheld by the CIT(A) but was later challenged in the ITAT due to procedural issues regarding the timeliness of the appeal. The primary legal contention revolved around the dismissal of the appellant's appeal by the CIT(A) on grounds of it being time-barred, specifically citing a delay attributed to the time taken in obtaining a digital signature. The ITAT found merit in the appellant's request for a remand to cure the procedural defect and provide a fair opportunity to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314421 (ITAT-PANAJI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: WT(D)
• Assessment Year: 2013-2014
• Other Referred Cases: Vijay Vishin Meghani Vs. DCIT & Anr, Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RIJJULA UNIYAL LD.
• Assessee Lawyers: VARUN BHAT LD.
• Keywords: Condonation of delay
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI ITAT-Panaji Page 1 of 4 BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 067/PAN/2025 Assessment Year : 2013-14 Sujatha Souhardha Pattina Sahakari Niyamita At.: Balale, Post.:Madangeri, Tal.:Ankola, Dist.: Uttara Kannada. PAN : AAFAS2907J . . . . . . . Appellant V/s Income Tax Officer, Ward-2, Karwar . . . . . . . Respondent Appearances Assessee by : Mr Varun Bhat [‘Ld. AR’] Revenue by : Smt Rijjula Uniyal [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 05/05/2025 घोषणा की तारीख / Date of Pronouncement : 06/05/2025 ORDER PER G. D. PADMAHSHALI; The captioned appeal of the assessee impugns DIN & Order 1068158788(1) dt. 30/08/2024 passed by the Addl./Jt. Commissioner of Income Tax, Appeal-(9), Mumbai [‘Ld. CIT(A)’] u/s 250 of the Income-tax Act, 1961 [‘the Act’] which in turn arisen out of order of assessment dt. 14/12/2018 passed by the Income Tax Officer, Ward-2, Karwar [‘Ld. AO’] u/s 143(3) r.w.s. 147 of the Act anent to assessment year 2013-14 [‘AY’]. Sujatha Souhardha Pattina Sahakari Niyamita Vs ITO ITA Nos.067/PAN/2025 AY: 2013-14 ITAT-Panaji Page 2 of 4 2. The present appeal is time barred by 146 days. The appellant’s application for condonation of former delay is supported by an affidavit dt. 24/03/2025 whereby reasons in not filing appeal within the time allowed u/s 253(3) of the Act are explained. The explanation dilated in the course of hearing were noted and reasons stated in the affidavit perused. After vouching the sufficiency of reasons explained, we are satisfied that the appellant was for sufficient cause prevented from filing present appeal against the impugned order in time allowed and the case of the assessee falls within the parameter set by Hon’ble Courts in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], thus requiring us to condone the delay in the larger interest of justice. In view thereof the undeliberate delay of 146 days occurred in instituting present appeal by the appellant assessee, after placing reliance on former judicial precedents, in the larger interest of justice we condone the same and advanced for adjudication. Sujatha Souhardha Pattina Sahakari Niyamita Vs ITO ITA Nos.067/PAN/2025 AY: 2013-14 ITAT-Panaji Page 3 of 4 3. Without touching merits of the case we have heard the rival party’s submission on the issue of ex-parte dismissal of appeal in limine by the Ld. CIT(A) and subject to rule 18 of ITAT-Rules 1963 perused material placed on record. We note that, order of assessment in this case was passed on 14/12/2018 and was received by the appellant on that date. The appeal thereagainst u/s 246A of the Act was filed before the Ld. CIT(A) on 18/03/2019. The Ld. CIT(A) dismissed the said appeal in limine on the ground that appeal was time barred by 55 days. While dismissing the appeal on the ground of limitation, the Ld. CIT(A) noted that, the claim of the assessee that, the delay was due to time taken in obtaining digital signature was not supported by any evidence. 4. Admittedly the prayer for condonation of delay before the Ld. CIT(A) remained unsupported by a petition/affidavit explaining circumstance due to which such delay was occurred. In the course of hearing however the appellant accepted the former defect and in the larger interest of justice prayed for an Sujatha Souhardha Pattina Sahakari Niyamita Vs ITO ITA Nos.067/PAN/2025 AY: 2013-14 ITAT-Panaji Page 4 of 4 opportunity to cure the same effectively on evidence and explain the sufficient reasons behind the delay in instituting the appeal u/s 246A of the Act. Per contra, the Ld. Revenue could hardly object the prayer for remand. 5. In view hereof, without offering any comments on merits of the case, we set-aside the impugned order and remit the file to Ld. CIT(A) at the stage of its institution with a twofold direction to (a) decide admission of appeal after considering explanation in accordance with law and if admitted (b) adjudicate the issues raised in Form No 35 on merits in accordance with applicable law and pass a speaking order in terms of section 250(6) of the Act. 6. The appeal in result stands allowed for statistical purposes. In terms of rule 34 of ITAT Rules, 1963 the order pronounced in the open court on date mentioned herein before. -S/d- -S/d- PAVAN KUMAR GADALE G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER Panaji/Dt: 06th May, 2025. Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The CIT(A)/NFAC Concerned 4. PCIT Concerned 5. DR, ITAT, Panaji Bench, Panaji 6. Guard File By Order, Sr. Private Secretary / AR ITAT, Panaji. "