THE DEFENCE ACCOUNTS CO-OPERATIVE CREDIT SOCIETY LIMITED,C.D.A. CENTRAL COMMAND, BALVEDIYAR, MEERUT CANTT, V. INCOME TAX OFFICER, WARD 1(2)(4), MEERUT, MEERUT

ITA 5421/DEL/2024

AI Insights

The Defence Accounts Co-operative Credit Society Limited filed an appeal against the order of the CIT(A), Bhubaneshar, which had dismissed their earlier appeal due to a delay in filing. The delay was attributed to the assessee's late discovery of an intimation order with an outstanding demand of Rs.5,29,430, which was not visible on the e-filing tab until a later date. The tribunal found the explanation for the delay to be genuine and not objected by the respondent's representative. Consequently, the tribunal remitted the case back to the CIT(A) for a comprehensive hearing and a reasoned decision, emphasizing that the CIT(A) could dispose of the case in accordance with the law if the assessee failed to cooperate.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470365 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2020-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Assessee Lawyers: DEVASHISH BHADAURIA
• Keywords: Opportunity of being heard; Co-operative Credit Society
• Section: 143(1)

Judgement Text

"P a g e | 1 ITA No.5421/Del/2024 The Defence Accounts Co-operative Credit Society Limited (AY: 2020-21) IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No.5421/Del/2024 (A.Y. 2020-21) The Defence Accounts Co-operative Credit Society Limited CDA Central Command, Bal Vediyar, Meerut Cantt, Meerut Uttar Pradesh-250001 Vs. ITO, Ward 1(2)(4) Meerut Uttar Pradesh 250001 \u0001थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AACAT4772F Appellant .. Respondent Appellant by : Sh. Devashish Bhadauria, AR Respondent by : Sh. Sanjay Kumar, Sr. DR Date of Hearing 24.02.2025 Date of Pronouncement 07.03.2025 O R D E R PER MADHUMITA ROY: (JM): The instant appeal filed by the assessee is directed against the order dated 26.09.2024 passed by the CIT(A), Bhubaneshar arising out of P a g e | 2 ITA No.5421/Del/2024 The Defence Accounts Co-operative Credit Society Limited (AY: 2020-21) the intimation order dated 25.11.2021 under Section 143(1) of the income Tax Act, 1961 (hereinafter referred to as ‘the Act’) issued by ADIT, CPC, Bangaluru for Assessment Year 2020-21. The copy of the intimation was not visible on the e-filing tab which is evident from the screen shot which was produced before the CIT(A). The assessee only could come to know about the intimation with outstanding demand of Rs.5,29,430/- only from the portal on 25.02.2024 whereupon the appeal was preferred before the Ld. CIT(A). Hence, there was delay in filing the same. The reason so assigned by the appellant was not found to be acceptable and the appeal stood dismissed. Hence the instant appeal before us as submitted by the Ld. AR. 2. Having regard to this explanation rendered by the assessee which seems to be genuine which was also not objected by the Ld. DR the delay is, therefore, be condoned in preferring the appeal before the First Appellate Authority. 3. However, having heard the Ld. Counsels appearing for the parties and having regard to the facts and circumstances of the matter, in my opinion the assessee be given a further opportunity of being heard to represent its case before the Ld. CIT(A) effectively. Thus, the appeal is disposed of by remitting the issue to file of the Ld. CIT(A) for passing a reasoned order upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. It is also made clear that in the event the assessee does not P a g e | 3 ITA No.5421/Del/2024 The Defence Accounts Co-operative Credit Society Limited (AY: 2020-21) cooperate with the Ld. CIT(A) the said authority would be at liberty to dispose of the issue strictly in accordance with law. 4. The appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 07.03.2025 Sd/- (Madhumita Roy ) JUDICIAL MEMBER Dated 07.03.2025 PS: Rohit Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI "