Co-operative Cane Development Union Limited Vs ITO (ITAT Lucknow)
ITAT Lucknow held that delay of 4 days erroneously calculated as delay of 551 days by CIT(A). Accordingly, directed CIT(A) to consider request of condonation and if found appropriate to grant opportunity of being heard.
Facts- The return filed by the assessee was processed u/s 143(1) of the Act and an intimation dated 29/10/2020 was issued to the assessee by Revenue denying the deduction claimed u/s 80P of the Act on the ground that the return filed by the assessee was beyond the due date for filing return as prescribed u/s 139(1) of the Act. The assessee filed appeal against the aforesaid intimation issued u/s 143(1) of the Act in the office of learned CIT(A). Vide impugned appellate order dated 11/03/2024, the assessee’s appeal was dismissed on grounds of limitation and also on merits.
Conclusion- Held that undisputedly there was delay of 4 days in filing of the appeal by the appellant assessee in the office of the learned CIT(A). However, the learned CIT(A) has erroneously observed that the delay was of 551 days. In view of the foregoing, the impugned appellate order dated 11/03/2024 of the learned CIT(A) is set aside and he is directed to pass fresh order in accordance with law on the issue of assessee’s request for condonation of delay. For this purpose the learned CIT(A) is directed to respectfully follow the aforesaid order dated 10/01/2022 of Hon’ble Supreme Court. Further if the learned CIT(A) deems it proper to condone the delay on the part of the assessee in filing of the appeal in the office of the learned CIT(A), then the CIT(A) is further directed to decide the assessee’s appeal on merits. While deciding the appeal of the assessee on merits, if such a situation arises, the learned CIT(A) is further directed to give due consideration to decided precedents in the case of Income Tax Appellate Tribunal, which, as contended by the assessee, squarely covers the issue in dispute on merit in favour of the assessee.
