THE SANDHIAR GROUP COOP COTTON GORWERS ASSOCIATION LTD,SURAT V. INCOME TAX OFFICER, WARD 2(2)(4), SURAT, SURAT

ITA 768/SRT/2025

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The case involves The Sandhiar Group Coop Cotton Growers Association Ltd., the appellant, contesting an order from the Learned Commissioner of Income Tax (Appeals) regarding the disallowance of a deduction under section 80P of the Income Tax Act, 1961, for the Assessment Year 2017-18. The appellant faced a delay of 263 days in filing the appeal, attributed to a lack of notification from the CIT(A) due to the appellant's choice not to receive notices via email. The Tribunal, considering the circumstances, decided to set aside the CIT(A)'s order and remand the case back to the Assessing Officer, providing the appellant an opportunity to present their case anew, conditional upon the payment of a specified cost.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839991 (ITAT-SURAT)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 21-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY UKE
• Assessee Lawyers: MEHUL SHAH
• Keywords: Condonation of delay; Set aside

Judgement Text

" आयकर अपीलीय अिधकरण,सूरत \u0010ा यपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT ‘SMC’ BENCH, SURAT [conducted through Hybrid mode at Ahmedabad Bench] \u0015ी संजय गग\u0019, \u0010ा ियक सद\u001b एवं \u0015ी नरे !सा द िस\"ा , लेखा सद\u001b क े सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं /ITA No.768/SRT/2025 िनधा \u000fरण वष\u000f /Assessment Year : 2017-18 The Sandhiar Group Coop Cotton Gorwers Association Ltd. At Sayan, Tal. Olpad Sayan S.O., Sandhiyer Surat - 394 130 बनाम/ v/s. Income Tax Officer Ward-2(2)(4) Surat 395 001 \u0013थायी लेखा सं./PAN: AAAAT 3216 C (अपीलाथ(/ Appellant) (!) यथ(/ Respondent) Assessee by : Shri Mehul Shah, CA Revenue by : Shri Ajay Uke, Sr.DR सुनवाई की तारीख/Date of Hearing : 09/12/2025 घोषणा की तारीख /Date of Pronouncement: 27/02/2026 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 22/08/2024 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2017-18. Printed from counselvise.com ITA No.768/SRT/2025 The Sandhiar Group Coop Cotton Gorwers Association Ltd. vs. ITO Asst. Year : 2017-18 2 2. The assessee has raised the following grounds of appeal: “1. On the basis of facts and circumstances of the case as well as the law on subject, the Ld. CIT(A) has erred in not condoning the delay of 10 days in filing of appeal before Ld. CIT(A). 2. On the facts and circumstances of the case as well as the law on subject, the learned assessing officer has erred in disallowing the deduction of Rs.13,39,528/- u/s.80P of the IT Act, 1961. 3. It is therefore prayed that the disallowance made by the Assessing Officer may please be deleted. 4. Appellant craves to add, alter or delete any ground(s) either before or in the course of hearing of the appeal. 3. The appeal is time-barred by 263 days. A separate application for condonation of delay has been filed, wherein, it has been stated that in the Appeal Form No.35 filed before the Ld. CIT(A), the assessee has mentioned as “No” in the column in which it was asked as to whether the notices can be sent on e-mail. Even the Ld. CIT(A) did not sent the notice on the mentioned e-mail in Appeal Form 35. Therefore, the assessee neither came to know about the dates of hearing before the Ld. CIT(A) nor could represent the case before him and even did not come to know about the passing of the final order of the Ld. CIT(A). Hence, the appeal was filed belatedly due to lack of knowledge and because of the aforesaid reasons, a delay of 263 days has occurred in filing the appeal. The Ld. Counsel in this respect relied upon the screen-shot obtained from the income-tax Portal. 4. Considering the above submissions, we are of the view that the interests of Justice will be well served if the assessee be given an opportunity to present his case before the Assessing Officer (AO) however, subject to payment of reasonable costs. We accordingly set aside the impugned order of the Ld. CIT(A) and restore the matter to the file of the AO for de novo Printed from counselvise.com ITA No.768/SRT/2025 The Sandhiar Group Coop Cotton Gorwers Association Ltd. vs. ITO Asst. Year : 2017-18 3 assessment subject to deposit a cost of Rs.5,000/- in the Prime Minister’s National Relief Fund. The assessee will furnish the evidence of deposit of the said amount before the Ld.AO thereafter the Ld. AO will pass the assessment order afresh in accordance with law. 6. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 27/02/2026. Sd/- Sd/- ( Narendra Prasad Sinha ) Accountant Member ( Sanjay Garg ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 27/02/2026 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की \"ितिलिप अ#ेिषत/Copy of the Order forwarded to : 1. अपीलाथ$ / The Appellant 2. \"%थ$ / The Respondent. 3. संबंिधत आयकर आयु& / Concerned CIT 4. आयकर आयु& ) अपील ( / The CIT(A)- 5. िवभागीय \"ितिनिध , अिधकरण अपीलीय आयकर , सूरत /AR,ITAT, Surat/Ahmedabad. 6. गाड\u000f फाईल / Guard file. आदेशानुसार/ BY ORDER, स%ािपत \"ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT,Surat/Ahmedabad Printed from counselvise.com "