Krishna Residency A B And C Co-Operative Housing Society Limited Vs ITO (ITAT Mumbai)
ITAT Mumbai Refuses to Condon Delay of 2240 Days – Housing Society’s Appeal Dismissed- No Relief for Krishna Residency CHS – Six-Year Delay in Appeal Not Condoned- Contradictory Pleas & No Evidence – Tribunal Upholds Dismissal of Appeal
CPC had processed the return u/s 143(1) on 14.06.2018 by disallowing deduction u/s 80P & taxing certain incomes, raising demand. Assessee filed appeal only on 30.08.2024 along with condonation petition.
Assessee contended that the intimation was never served on its registered email & that it had no practice of regularly checking e-proceeding account. It claimed that intimation came to its notice only in August 2024. Affidavit of the Honorary Secretary was filed explaining reasons for delay. Reliance was placed on Supreme Court ruling in Collector, Land Acquisition v. Mst. Katiji (167 ITR 471) that condonation should be viewed liberally.
Revenue opposed condonation pointing out that in Form 35 itself, the Assessee had mentioned date of service as 14.06.2018, which contradicted its plea. Further, being a regular return filer for later years, Assessee could not claim ignorance of e-proceeding system.
Tribunal held that the explanation was inconsistent & lacked corroborative evidence. Delay of more than six years was not explained properly & could not be condoned. Hence, the order of CIT(A) refusing to admit the appeal was upheld. Accordingly, the appeal was dismissed.
