Income Tax Appellate Tribunal - Mumbai
The Borivali Ashwini Co Operative ... vs Income Tax Officer Ward 42(1)(5), ... on 29 August, 2025
IN THE INCOME TAX APPELLATE TRIBUNAL
"SMC" BENCH, MUMBAI
BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)
I.T.A. No.3352/Mum/2025
Assessment Year: 2010-11
The Borivali Ashwini Vs. Income Tax Officer
Co-operative Housing Ward 42(1)(5)
Society Limited Kautilya Bhavan,
Plot No CTS 360/362, Bandra Kurla
Eksar Road, Borivali Complex, Bandra
(West), Mumbai-400092 East,
PAN: AAAAT7928B Mumbai-400051
(Appellant) (Respondent)
Appellant by Shri Bharat Gandhi
Respondent by Shri Nagnath Pasale, SR. D.R.
Date of Hearing 21.08.2025
Date of Pronouncement 29.08.2025
ORDER
Per: Smt. Beena Pillai, J.M.:
The present appeal filed by the assessee arises out of order dated 26/03/2025 passed by Ld.CIT(A)-3, Chennai for assessment year 2010-11.
2. At the outset, the Ld.AR submitted that impugned order is passed dismissing the appeal by not condoning the delay. The Ld.AR submitted that there was delay of 7 years in filing the 2 ITA No. 3352/Mum/2025; A.Y. 2010-11 The Borivali Ashwini Co-operative Housing Society Limited appear before Ld.CIT(A) against intimation u/s.143(1) dated 19/12/2011.
2.1 The Ld.AR submitted that, the assessee society was under
redevelopment and therefore the committee could not take necessary step, as documents were miss placed due to demolition. He submitted that, the delay is bonafide as assessee could not locate the documents pertaining to the society. The Ld.AR prayed for an opportunity of being heard as on merit the assessee is able to substantiate its claim in respect which the addition is made.
3. On the contrary, the Ld.DR submitted that the assessee went into redevelopment not during the year under consideration. Therefore the assessee could not substantiate the delay in filing the appeal before the first appellate authority. He thus supported order passed by the Ld.CIT(A). I have perused the submissions advance by both sides in the light of record placed before us.
4. On query being put to the Ld.AR regarding the year in which redevelopment activity started, it was informed that assessee went into redevelopment in the year 2015. Thereafter due to COVID Pandemic assessee could not take necessary step to appear before the Ld.CIT(A).
4.1 As rightly pointed out the Ld.DR assessee is not able to substantiate the delay from January, 2012 to 2015. However, I take support from the observation from the Justice Krishna Iyer, wherein he has quoted in various occasions that, while dealing with technicalities the interpretation that alludes substantive 3 ITA No. 3352/Mum/2025; A.Y. 2010-11 The Borivali Ashwini Co-operative Housing Society Limited justice is not to be followed and that the substantive justice always prevail over procedural technicalities. 4.2 It is noted that on merit the dispute is in respect of short TDS credit. Assessee being co-operative society that functions on Principle of Mutuality cannot be denied the benefit of being heard. In interest of justice, I remit the issue back to Ld.AO subject to payment of cost of Rs.20,000/- to Prime Minister Relief Fund. The assessee is directed to furnish an affidavit of payment having made towards the national cause before the Ld.AO. The assessee is directed to furnish all evidence. The Ld.AO shall consider the claim of assessee in accordance with the documents/evidences furnished in support in accordance with law.
Needless to say that proper opportunity of being heard must be granted to the assessee.
Accordingly the grounds raised by the assessee stands partly allowed for statistical purposes.
In the result the appeal filed by the assessee stands partly allowed for statistical purposes.
Order pronounced in the open court on 29/08/2025 Sd/-
(BEENA PILLAI) Judicial Member Mumbai:
Dated: 29/08/2025 Poonam Mirashi, Stenographer Copy of the order forwarded to:
(1)The Appellant 4 ITA No. 3352/Mum/2025; A.Y. 2010-11 The Borivali Ashwini Co-operative Housing Society Limited (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By order (Asstt. Registrar) ITAT, Mumbai