Delay, Non-cooperation with CIT(A) Irrelevant for ITAT’s Condonation

Neerikode Service Co-Operative Bank Ltd Vs ITO (Kerala High Court)

Introduction: The Neerikode Service Co-Operative Bank Ltd contested against the Income Tax Officer (ITO) before the Kerala High Court, questioning the ITAT’s decision on a delay issue. The case revolved around the condonation of delay concerning proceedings before the Commissioner of Income Tax (Appeals) [CIT(A)]. Herein lies an examination of the Kerala HC’s ruling and its implications on tax litigation.

Detailed Analysis:

1. Background of the Case: The petitioner approached the Kerala HC challenging the ITAT’s decision on ITA No. 954/Coch/2022 and Stay Application No. 34/2023. The central issue was the delay of 317 days in filing the appeal.

2. Petitioner’s Argument: The petitioner contended that the period of limitation for filing the appeal should be extended based on Supreme Court orders. They argued that considering this extension, the actual delay was only 156 days.

Please become a Premium member. If you are already a Premium member, login here to access the full content.