The Bhandara District Central Co–operative Bank Ltd. v/s Asstt. Commissioner of Income Tax

Parties Involved

Facts Summary

The assessee, The Bhandara District Central Co–operative Bank Ltd., has filed appeals against the orders passed by the Commissioner of Income Tax (Appeals) for the assessment years 2013–14, 2014–15, and 2021–22. The assessee claims that the orders were passed ex-parte due to the absence of the assessee's representative who was out of station for his marriage. The assessee requested not to receive notices online and to receive them via physical delivery to avoid ex-parte orders. The assessee also claims that the delay in filing the appeals was due to reasonable cause. The Tribunal considered the submissions and admitted the appeals for adjudication on merit.…

Legal Issues

• 1. Whether the delay in filing the appeals is due to reasonable cause?
• 2. Whether the order passed by the CIT(A) is an ex-parte order?

Judgment Outcome

Decided in favour of Assessee.

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