Mahanagar Vyapari Nagrik Patsanstha Maryadit vs. Income Tax Officer Ward-27(2)(1)

Parties Involved

Facts Summary

The assessee, Mahanagar Vyapari Nagrik Patsanstha Maryadit, filed a return of income for the Assessment Year 2018-19 after deduction under section 80P of the Income Tax Act, 1961. The intimation order under section 143(1) of the Act was processed on 22.10.2019, raising a demand of Rs. 6,11,170/-. The assessee preferred an appeal before the Commissioner of Income-tax (Appeals) on 10.04.2024, with a delay of about 1601 days. The assessee prayed for condonation of delay on the grounds that the society was not conversant with the new ITA portal and the global pandemic COVID-19 was also a reason for the delay. The Commissioner of Income-tax (Appeals) dismissed the assessee’s appeal upon rejection of the delay condonation application. The assessee filed this appeal before the Income Tax Appellate Tribunal on the ground that the Commissioner of Income-tax (Appeals) erred in not condoning the delay without affording sufficient opportunity of hearing to the assessee.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Bhagvan Das vs. ITO, Ward 2(2)(1), Firozabad

  Agra bench

• Sisotiya Educational Society vs ITO, Exemption Ward

  Delhi Benches ‘A’ benchAY 2016-17, 2018-19Allowed

• Chandrakant Kantilal Shah vs. Income Tax Officer

  Mumbai bench

• Tanjore Chandrakantam Balakrishnan Ravi Vs. The Deputy Commissioner of Income Tax, Circle-1, Trichy

• Nirvindhya Shiksha Avam Sanskriti Prachar Samiti, Rajgarh vs. Income-tax Officer, Rajgarh Biaora

  Indore bench

• Jamshed Alam Vs DCIT, Circle-32, Kolkata

  Kolkata Bench benchAY 2018-2019Partly Allowed