9911796707
TMI Blog2024 (7) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... A) was not served on the assessee on the email ID which was mentioned in the prescribed Colum of Form 35, therefore, the assessee was not able to file the appeal before the ITAT with in the period of limitation. HELD THAT:- The Finance Head (FH) has stated that he is a 70 year old person and not very much conversant with the operations of computer/email ID. FH, has further clarified that the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we restore the matter to the file of the ld. CIT(A) and direct him to decide the matter afresh in accordance with law after providing reasonable and meaningful opportunity to the assessee. We also direct the assessee to appear before the CIT(A) and file necessary details failure to do so, will be construed adversely against the assessee without any leniency. Appeal filed by the assessee is allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (AO) relying upon the judgement of the Hon'ble Supreme Court in the case of Totagars Co-Operative Sale Society v. ACIT [2023] 188 taxmann.com 282 (SC) disallowed the deduction in respect of interest income earned by the assessee society. The AO taxed the interest income under the head income from other sources without providing any relief in respect of cost of funds. 3. Aggrieved with the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y argued that the delay cannot be condoned because there was no sufficient cause behind this delay. 6. After considering the rival submissions we observe that there is a delay of 379 days in filing the present appeal. In support of the application for condonation of delay the Finance Head of the assessee society has filed an affidavit( annexed with appeal memo). The Finance Head (FH) has stated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 67 ITR 471(SC) wherein it is held that when technical consideration and substantial justice pitted against each other, cause of substantial justice would be given credence. Therefore, we restore the matter to the file of the ld. CIT(A) and direct him to decide the matter afresh in accordance with law after providing reasonable and meaningful opportunity to the assessee. We also direct the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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