ITA No.5421/Del/2024 The Defence Accounts Co-operative Credit Society Limited (AY: 2020-21)

Parties Involved

Facts Summary

The instant appeal filed by the assessee, The Defence Accounts Co-operative Credit Society Limited, is directed against the order dated 26.09.2024 passed by the CIT(A), Bhubaneshar arising out of the intimation order dated 25.11.2021 under Section 143(1) of the Income Tax Act, 1961 issued by ADIT, CPC, Bangaluru for Assessment Year 2020-21. The assessee only came to know about the intimation with an outstanding demand of Rs.5,29,430/- from the portal on 25.02.2024, leading to a delay in filing the appeal before the Ld. CIT(A). The reason for the delay was deemed genuine and not objected by the Ld. DR.…

Legal Issues

• 1. Whether the delay in filing the appeal before the First Appellate Authority is condoned?
• 2. Whether the assessee should be given a further opportunity to be heard before the Ld. CIT(A)?

Judgment Outcome

Decided in favour of Assessee.

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