Bhopal Dugdh Sangh Sahakari Maryadit Vs DCIT (ITAT Indore)
The registry has informed that the appeal has been filed after a delay of 3 years and 276 days. The Ld. AR submitted that the assessee is a co-operative society registered under the provisions of M.P. Co-operative Society Act, 1960, engaged in the production and distribution of milk and milk products for the benefit of public. The Ld. AR further submitted that the assessee has moved an application for condonation of delay supported by an affidavit dated 21.06.2021 deposed by Ms. Uma Malviya, then Finance-incharge and another affidavit dated 17.03.2022 deposed by Mr. Salabh Siyote, present Finance-in-charge. In both of these affidavits, the deponents have solemnly affirmed that one Mr. Basant Joshi was the Finance-in-charge of the assesse-society in March, 2016 and he received the order of Ld. CIT(A) against which the present appeal was to be filed. However, Mr. Basant Joshi kept the order in file and did not take any action. Thereafter, Mr. Basant Joshi retired from assessee on 31.12.2016 too. Hence the matter could not reach to the knowledge of management. Later in the last week of February, 2020 when the order was searched for making reply to the Govt., it was traced in the file of Mr. Basant Joshi. Promptly thereafter, the appeal was filed on 02.03.2020. Both of the deponents have also affirmed that they are not able to contact Mr. Basant Joshi despite several efforts. The Ld. AR submitted that the delay has occurred due to this reason alone and there was no malafide intention or deliberate attempt on the part of the assessee.
The Ld. AR further submitted that by delayed filing, the assessee does not stand to derive any benefit or advantage. In these circumstances, relying upon the decision of Hon’ble Apex Court in Collector, Land Acquisition Vs. Mst. Katiji and Others (1987) 167 ITR 471, Improvement Trust, Ludhiana Civil Appeal No. 2395 of 2008 (SC), the Ld. AR prayed to condone the delay. We find sufficient strength in the submission of Ld. AR. We confronted the Ld. DR, who without demonstrating any objection, left the matter to the wisdom of the Bench. Taking into account that there was a sufficient cause of delay as explained by the assesse, having regard to the decision of Hon’ble Apex Court and in order to grant justice, we condoned the delay and proceeded for hearing of the appeal.
FULL TEXT OF THE ORDER OF ITAT INDORE
1. This appeal filed by the assessee is directed against the order dated 29.02.2016 of learned Commissioner of Income-Tax (Appeals)-1 [“Ld. CIT(A)”] in Appeal No. CIT(A)-1/BPL/IT-680/14-15, which in turn arises out of the assessment-order dated 16.02.2015, passed by the learned DCIT-1(1), Bhopal [“Ld. AO”] u/s 143(3) of the Income-tax Act, 1961 [“the Act”] for the Assessment-Year 2012-13.
2. The registry has informed that the appeal has been filed after a delay of 3 years and 276 days. The Ld. AR submitted that the assessee is a co-operative society registered under the provisions of M.P. Co-operative Society Act, 1960, engaged in the production and distribution of milk and milk-products for the benefit of public. The Ld. AR further submitted that the assessee has moved an application for condonation of delay supported by an affidavit dated 21.06.2021 deposed by Ms. Uma Malviya, then Finance-in-charge and another affidavit dated 17.03.2022 deposed by Mr. Salabh Siyote, present Finance-in-charge. In both of these affidavits, the deponents have solemnly affirmed that one Mr. Basant Joshi was the Finance-in-charge of the assesse-society in March, 2016 and he received the order of Ld. CIT(A) against which the present appeal was to be filed. However, Mr. Basant Joshi kept the order in file and did not take any action. Thereafter, Mr. Basant Joshi retired from assessee on 31.12.2016 too. Hence the matter could not reach to the knowledge of management. Later in the last week of February, 2020 when the order was searched for making reply to the Govt., it was traced in the file of Mr. Basant Joshi. Promptly thereafter, the appeal was filed on 02.03.2020. Both of the deponents have also affirmed that they are not able to contact Mr. Basant Joshi despite several efforts. The Ld. AR submitted that the delay has occurred due to this reason alone and there was no malafide intention or deliberate attempt on the part of the assessee. The Ld. AR further submitted that by delayed filing, the assessee does not stand to derive any benefit or advantage. In these circumstances, relying upon the decision of Hon’ble Apex Court in Collector, Land Acquisition Vs. Mst. Katiji and Others (1987) 167 ITR 471, Improvement Trust, Ludhiana Civil Appeal No. 2395 of 2008 (SC), the Ld. AR prayed to condone the delay. We find sufficient strength in the submission of Ld. AR. We confronted the Ld. DR, who without demonstrating any objection, left the matter to the wisdom of the Bench. Taking into account that there was a sufficient cause of delay as explained by the assesse, having regard to the decision of Hon’ble Apex Court and in order to grant justice, we condoned the delay and proceeded for hearing of the appeal.
3. The assessee submitted return of income declaring a total income of Rs. 5,41,76,780/-. The Ld. AO selected case for scrutiny, issued statutory notices and finally completed assessment by passing order u/s 143(3) of the Act whereby the total income had been assessed at Rs. 6,40,73,946/- after making following additions:
