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TMI Blog2025 (4) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... on grounds of appeal in all three years, thus, on the appeals were clubbed together, heard and are decided by common order to avoid the conflicting decisions. For discussion of fact, appeal for AY 2012-13 is treated as lead case. The assessee in appeal for Assessment Year 2012-13 has raised following grounds of appeal. 1. "The Ld. CIT(A) erred in not condoning the delay in filing the appeal and not considering the merits of the case. 2. The Ld. CIT(A) erred in confirming the action of Ld AO of disallowing the deduction u/s 80P(2)(d) vide intimation u/s 143(1). 3. The Ld. CIT(A) has erred in confirming the action of Ld AO of not allowing the deduction u/s 80(P)(2)(d) without providing any reasons. The Appellant craves leave to add, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs. Such statement is after thought on the part of assessee. It was further held that it is duty and responsibility of every taxpayer that after filing income tax return they should regularly track its process whether it has been treated as valid or not or process under Section 143(1) or not. The intimation is dated 16/05/2013 and the appeal is filed after the delay of 3760 days. There is long delay, it is without any reasonable cause and in no can be condoned. The appeal was dismissed limine being unadmitted. Further aggrieved the assessee as filed present appeal before Tribunal. 3. We have heard the submission of learned authorised representative (ld.AR) of the assessee and the learned Senior departmental (Sr DR) for the revenue. The Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing response of assessee on such issue itself shows that delay was impliedly condoned by Ld. CIT(A). The Ld. AR submits that almost on similar set of facts Hon'ble Jurisdiction High Court in Stride Multitrade Private Limited Vs ACIT [2021] 133 taxmann.com 282 (Bombay) held that when Ld. CIT(A) asking the petitioner (assessee) to furnish ground wise written submission on the grounds of appeal, it would mean that condonation of delay application has been allowed by Ld. CIT(A). The Ld. CIT(A) dismissed the appeal by assessee in limine without giving any opportunity or seeking any explanation, is not valid. The Ld. AR submits that action of Ld. CIT(A) is liable to be set aside. 4. On merit, the Ld. AR. reiterate that once in the intimation und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s carefully. We have also deliberated on various case laws relied by Ld. AR. by the assessee. First, we shall consider the delay in filing appeal before ld CIT(A), if it was liable to condone or not and / or the appeal of the assessee was impliedly admitted by not issuing specific show cause notice on the issue of delay. The ld AR of the assessee vehemently argued that intimation under section 143(1) was never communicated or served on the assessee either through email or in physical form and that the assessee came to know about adverse order against them, when notice under section 245 was served on assessee in July 2023 and that after obtaining copy of the order/ intimation of CPC, the assessee filed appeal. It is also the contention of ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there is no melafide or intentional delay in filing appeal before ld CIT(A), rather due to the facts explained hereinabove, the order of ld CIT(A) on dismissing the appeal assessee is set aside. 7. Now adverting to the merits of the cases. We find that there are order of CPC, that is at Serial No. 22, the deduction under section 80P(2)(d) is allowed and at serial No.27 it has not been allowed, thus there is conflicting order/ adjustment which is not liable to be sustained. We further find that coordinate bench of Mumbai Tribunal in Chheda Heights Co-operative Housing Society Vs ITO in ITA No. 3461 & 3462/mum/2024 dated 31.12.2024, it has been held that prior to AY 2021-22, such adjustment could be made within the scope of section 143 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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