TMI Blog2022 (9) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... preciated that the Assessee s claim is primarily is of wrong advice in choosing the forum under law to contest the assessment order. The bench is of considered opinion that in case of society or other incorporated entities a decision to contest any order of authorities, has to be examined and decision to contest has taken following a procedure. The stringent laws of limitation require liberal interpretation. In the case in hand apparently the ld CIT(A) has not gone at all into discussing the grounds which were submitted and with the cursory observations the appeal has been dismissed barred by limitation. In fact it appears that at the time of adjudication of the appeal also none from the Assessee was present. The ends of the justice require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned that the society is not registered u/s 12A. Due to certain inbuilt default in the software used for filing of return (MDA Software), the amount of Rs. 8553876/- was automatically shown in column no 7 which was neither filled in by the assessee nor intended to do so. It is stated that this column pertains to society registered u/s 12A/12AA. After filing return on 25.03.2016, CPC issued notice s u/s 139(9) which was finally replied on 06.12.2016. The above return was treated as invalid return on 10.03.2017. So the assessee has again filed its original ITR for A.Y. 2015- 2016 on 30.03.2017. Meanwhile CPC processed the above invalid return suo moto on 27.03.2017 which in fact came to the knowledge of the assessee only after 30.03.2017. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application u/s 253(5) which is not maintainable before undersigned. Condonation of delay is not a matter of right since appellant has failed to show reasons of delay on fast day of limitation and thereafter for each day, it is felt that appellant has not acted with reasonable diligence in prosecuting the appeal. Reliance in this regard is placed on decision in the case of Rankak Ors, Vs Rewa Coalfields ltd. AM 1962 SC 361, JCIT vs Tractors Farm Equipments Ltd. (1TAT, Chennai-TM) 104 ITD 149, Madhu Dadha vs ACIT (Mad) 317ITR 458. Considering above facts and circumstances this appeal preferred by the appellant is treated as non-est being defective. 4. The Assessee is in appeal before Tribunal raising following grounds of appeal:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the merit of the ground. Ld DR however, stood with the findings of ld tax authorities below. 6. Appreciating the matter on record and the submissions it is apparent from the findings of the ld CIT(A) that said Appellate Authority was of the view that the Assessee was unable to cite explanation of every day of delay. In the case in hand the Assessee is a registered society acting through it s office bearers and the Assessee filed before the ld CIT(A) an affidavit of the Manager of the society explaining the circumstances of delay and also the CA looking after the affairs of the company had also filed an affidavit. 7. It can be appreciated that the Assessee s claim is primarily is of wrong advice in choosing the forum under law to con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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