THE SRI SHIV MAHIMA CO OPERATIVE GROUP HOUSING SOCIETY LIMITED,FARIDABAD V. INCOME TAX OFFICER, FARIDABAD

ITA 5888/DEL/2025

AI Insights

The case involves multiple appeals by The Sri Shiv Mahima Co-operative Group Housing Society Ltd. against orders passed by the Income Tax Officer, Ward 1(4), Faridabad, for the assessment years 2013-14 to 2018-19. The appeals were initially dismissed by the CIT(A) due to delays in filing, which the assessee attributed to not regularly checking the portal. The Tribunal found that the delay was not due to deliberate negligence and thus condoned the delay for the quantum appeals, setting them aside for fresh assessment. However, the penalty appeals were dismissed as infructuous following the dismissal of the quantum appeals.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833968 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 22-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: RAKESH GUPTA
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice; Assessment record
• Section: 147; 148; 144; 271(1)(c)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITAs No.5886 to 5891/Del/2025 (6) Assessment Years : 2013-14 to 2018-19 The Sri Shiv Mahima Co-operative Group Housing Society Ltd., Plot No.34, Sector 65, Ballabgarh, Faridabad , Haryana – 121004. PAN: AACAT8976D Vs. Income Tax Officer, Ward 1(4), Faridabad. (Appellant) (Respondent) Date of Hearing : 21.01.2026 ITA No.5924, 5927, 5929 & 5931/Del/2025 Assessment Years : 2013-14 to 2016-17 ITA Nos. 5925, 5928, 5930 & 5932/Del/2025 Assessment Years : 2013-14 to 2016-17 ITA No.5933/Del/2025 Assessment Year : 2018-19 The Sri Shiv Mahima Co-operative Group Housing Society Ltd., Plot No.34, Sector 65, Ballabgarh, Faridabad , Haryana – 121004. PAN: AACAT8976D Vs. Income Tax Officer, Ward 1(4), Faridabad. (Appellant) (Respondent) Date of Hearing : 29.01.2026 Printed from counselvise.com The Shiv Mahima Coop. Group Housing Society Ltd. Assessment Years : 2013-14 to 2018-19 2 Assessee by : Dr. Rakesh Gupta, Advocate, Shri Somil Aggarwal, Advocate & Shri Deepesh Garg, Advocate Revenue by : Shri Manish Gupta, Sr. DR Date of Pronouncement : 04 .02.2026 ORDER PER BENCH: This bunch of appeals preferred by the assessee in ITAs No. 5886 to 5891/Del/2025 for Assessment Years 2013-14 to 2018-19, respectively, are directed against the order passed by the CIT(A)/NFAC, Delhi, dated 28.07.2025 arising out of the order passed by the ITO, Ward 1(4), Faridabad u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. The short fact leading to the case is that the case of the assessee, namely, The Shiv Mahima Cooperative Group Housing Society Limited was reopened u/s 147 of the Act on account of cash deposit made in the bank account maintained with Dena Bank during the year under consideration by the assessee. No return of income, however, was filed by the assessee during the year under consideration. Notice u/s 148 of the Act was issued upon recording reasons for the reopening and passing order u/s 148A(d) of the Act with the prior approval of the concerned authority. Before the AO, the assessee has not filed any response though sufficient opportunity of being heard as claimed to have been given by the Revenue to the assessee. Having no other alternative, the Printed from counselvise.com The Shiv Mahima Coop. Group Housing Society Ltd. Assessment Years : 2013-14 to 2018-19 3 assessment was finalized upon making addition in the hands of the assessee in each year. In appeal preferred by the assessee, the Ld. CIT(A) dismissed the same on the ground of limitation. Hence, the instant appeals before us. In fact, there was a delay of 1065 days in preferring the appeal before the first appellate authority by the assessee. Before us, the assessee categorically submitted as the assessee has not been able to prefer the appeals in due time before the First Appellate Authority, mainly on the plea that the order of assessment was downloaded for the first time on 08.04.2024 and this particular service of orders upon the assessee has duly been mentioned in Form No.35 as 08.04.2024. Such explanation is found to be not acceptable, the Ld. CIT(A) dismissed the appeals as barred by limitation. Immediately after having the impugned order passed by the Ld. AO being downloaded a letter was sent on 15.04.2024 to the Ld. AO requesting for supply of each of the complete assessment records and orders passed against the demand raised, the order imposing penalty and the approval available in the records for the years under consideration, a copy of the same has duly been enclosed to the explanation rendered by the assessee as filed before us on 21.01.2026. Under these facts and circumstances of the matter, since it is the case of the assessee that though the order passed by the Ld. AO was on 28.03.2022 the same was downloaded on 08.04.2021; the date of service could be deemed to have been made upon the assessee as on 08.04.2021 as the assessee candidly submitted particularly, the Ld. AR before us Mr. Somil Aggarwal that the assessee failed to check the portal regularly/properly, therefore, the delay of Printed from counselvise.com The Shiv Mahima Coop. Group Housing Society Ltd. Assessment Years : 2013-14 to 2018-19 4 1065 days occurred in filing the appeals before the Ld. CIT(A) could have been condoned by the Ld. AO as there was no deliberate omission and/or negligence on the part of the assessee in filing the appeals. The Ld. AR prays for condonation of the said delay by the Ld. CIT(A) by us. 3. It was also placed on record that for AY 2019-20, the CIT(A) by an order dated 28.07.2025, set aside the issues to the file of the Ld. AO for making a fresh assessment which has also been brought to our notice by the Ld. Counsel appearing for the assessee and it is his prayer that once one of the assessment year has already been set aside to the file of the Ld. AO, the Ld. CIT(A) ought to have condoned the delay and passed the orders accordingly. 4. Having regard to this peculiar facts and circumstances of the matter where evidently no deliberate negligence is evident from the conduct of the assessee in preferring the appeal before the Ld. CIT(A), in our considered opinion, the late filing of the appeal before the Ld. CIT(A) could have been condoned and the appeal could have been admitted. We order accordingly. However, having regard to the principle of fair play and natural justice all these appeals, therefore, are set aside to the file of the Ld. CIT(A) for consideration afresh upon granting an opportunity of being heard to the assessee and upon considering the evidence on records or any other evidence which the assessee may choose to file at the time of hearing of the matters. We also make it clear that in the event the assessee is not cooperating with the Ld. CIT(A), the said authority would be at Printed from counselvise.com The Shiv Mahima Coop. Group Housing Society Ltd. Assessment Years : 2013-14 to 2018-19 5 liberty to dispose of the appeals strictly in accordance with law.All the appeals are allowed for statistical purposes. 5. ITAs No.5924, 5927 & 5929/Del/2025 are directed against the order of the CIT(A) dated 28th July, 2025 and ITA No. 5931/Del/2025 are directed against the orders of the CIT(A) dated 29th July, 2025 arising out of penalty orders passed by the Ld. AO u/s 271(1)(b) of the Act. The orders passed by the Ld. AO was downloaded for the first time on 08.04.2024 taking into consideration as 08.04.2024 as the date of service of the orders, the assessee filed the appeals on 07.05.2024 and also sent a letter to the Ld. AO dated 15.04.2024 for supply of certain documents relating to assessment proceedings. In this matters there is a delay of 575 days in preferring the appeals before the CIT(A) which stood dismissed. 6. ITAs No.5928 & 5930 are directed against the order of the CIT(A) dated 28th July, 2025 and ITA Nos. 5925 & 5932/Del/2025 are directed against the order of the CIT(A) dated 29th July, 2025 arising out of penalty orders passed by the Ld. AO u/s 271(1)(c) of the Act. On identical facts, the appeals were preferred late by 577 days before the Ld. CIT(A) which stood dismissed. 7. ITA No. 5933/Del/2025 is directed against the order of the CIT(A) dated 28th July, 2025 arising out of the order passed by the AO imposing penalty u/s 271AAC(1) of the Act Printed from counselvise.com The Shiv Mahima Coop. Group Housing Society Ltd. Assessment Years : 2013-14 to 2018-19 6 8. The Ld. CIT(A), however, has not condoned the delay in filing the appeal and dismissed all the penalty appeals preferred by the assessee u/s 271(1)(b), 271(1)(c) and 271AAC(1) of the Act respectively. As we have already set aside the issue in regard to the quantum appeals preferred by the assessee before us arising out of the order of rejection of quantum appeals preferred by the assessee before the CIT(A), that too on the ground of limitation, this bunch of appeals arising out of the penalty orders become infructuous and, thus dismissed as being infructuous. 9. In the result, the appeals of the assessee are partly allowed. Order pronounced in the open court on 04.02.2026. Sd/- Sd/- (NAVEEN CHANDRA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 04th February, 2026. dk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "