Suraj Co operative Housing Society Limited Vs ITO (ITAT Mumbai)
The appeals before the Income Tax Appellate Tribunal (ITAT), Mumbai, were filed by a co-operative housing society against separate orders of the CIT(A)-10, Delhi, for Assessment Years 2013-14, 2019-20, 2020-21, and 2021-22. The primary issues related to the dismissal of appeals by the CIT(A) on account of delay in filing and the disallowance of deduction claimed under Section 80P(2)(d) of the Income-tax Act while processing returns under Section 143(1).
The assessee contended that there were significant delays in filing appeals before the CIT(A). According to the assessee, the delay occurred because rectification applications under Section 154 had been filed against the intimations issued under Section 143(1), and the assessee was awaiting disposal of those applications. The assessee submitted that the rectification applications remained pending before the CPC and no orders had been passed on them. It was argued that this constituted sufficient cause for the delay.
The Tribunal examined the explanation and found no mala fide intention on the part of the assessee. Referring to the Supreme Court’s decision in Collector Land Acquisition v. Mst. Katiji & Ors., the Tribunal observed that a liberal approach should be adopted while considering condonation of delay in order to advance substantial justice. It held that the assessee had demonstrated reasonable cause for the delay and accordingly condoned the delays in filing the appeals before the CIT(A).
