Income Tax Appellate Tribunal - Cochin
The Kalpetta Service Co-Operative Bank ... vs The Ito, Ward 1, Kalpetta on 27 February, 2023
IN THE INCOME TAX APPELLATE TRIBUNAL
COCHIN BENCH, COCHIN
Before Shri George George K., Judicial Member
and
Ms. Padmavathy S., Accountant Member
ITA Nos. 851 & 852/Coch/2022
(Assessment Year: 2015-16)
The Kalpetta Service Co-op. vs The Income Tax Officer
Bank Ltd. Ward - 1
Kalpetta 673121 Kalpetta
PAN - AAAAT9488J
(Appellant) (Respondent)
Assessee by: Shri Anil D. Nair, Advocate
Revenue by: Smt. Jamuna Devi, Sr. DR
Date of hearing: 27.02.2023
Date of pronouncement: 27.02.2023
ORDER
Per: George George K., J.M. These appeals at the instance of the assessee are directed against two orders of CIT(A)/NFAC Delhi both dated 17.05.2022. The orders of CIT(A) arise out of orders of the AO imposing penalty under Sections 271E and 271D of the Act. The relevant assessment year is 2015-16.
2. When the above appeals were taken up for hearing the learned A.R. pointed out that there is a delay of 24 days in filing these appeals before the Tribunal. The learned A.R. has produced a copy of the order of the Hon'ble Kerala High Court in WP(C) 2692/2023 wherein the Lordship of the Hon'ble Kerala High Court has passed the following order: -
"ORDER Admit. Standing counsel takes notice for the respondents. There will be an interim direction to the fourth respondent to consider 2 ITA Nos. 851 & 852/Coch/2022 The Kalpetta Service Co-op. Bank Ltd.
and pass orders on the delay applications filed along with Exts. 5 and P6 statutory appeals within a period of three weeks. Post after three weeks.
Sd/- T.R. RAVI JUDGE"
3. When we asked the learned A.R. whether the appeal can also be heard and disposed off, the learned A.R. submitted that he is required to file paper book in the matter and is not ready to argue the appeals. Therefore in compliance with the directions of the Hon'ble High Court, we proceed to dispose of the delay condonation petition. In both the appeals there is delay of 24 days in filing the appeals before the Tribunal. The assessee has filed a petition for condonation of delay and affidavit of the concerned Chartered Accountant (aged 72 years) stating therein the reasons for delay in filing the appeal belatedly by 24 days. The learned CA in his affidavit has stated that he was unwell during the period 10.07.2022 to 04.08.2022 and has attached a copy of the medical certificate. On perusal of the material on record, we are satisfied that there was 'sufficient cause' in filing the appeals belatedly by 24 days and no latches can be attributed to the assessee. Hence, we condone the delay of 24 days in filing these appeals. Therefore, the condonation petitions in both the appeals are disposed off. It is ordered accordingly.
Order pronounced in the open Court on 27th February, 2023.
Sd/- Sd/-
(Padmavathy S.) (George George K.)
Accountant Member Judicial Member
Cochin, Dated: 27th February, 2023
3 ITA Nos. 851 & 852/Coch/2022
The Kalpetta Service Co-op. Bank Ltd.
Copy to:
1. The Appellant
2. The Respondent
3. The CIT(A) -NFAC, Delhi
4. The CIT -
5. The DR, ITAT, Cochin
6. Guard File
By Order
//True Copy//
Assistant Registrar
ITAT, Cochin
n.p.