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INCOME TAX APPELLATE TRIBUNAL (BANGALORE BENCH)
Shri Narender Kumar Choudhry, JM, Shri Laxmi Prasad Sahu, AM
Assessee – Appellant
Versus
CIT(Appeals), National Faceless Appeal Centre – Respondent
| Table of Content |
|---|
| 1. appeal against denial of tax deduction claimed by cooperative society. (Para 1 , 2) |
| 2. court condones delay based on sufficient cause. (Para 3 , 4) |
| 3. denial of deductions for interest from non-member deposit income. (Para 5 , 6 , 7) |
| 4. deduction eligibility tied to use and source of funds. (Para 10 , 11) |
ORDER
Per Laxmi Prasad Sahu, Accountant Member
These two appeals are filed by the assessee against the separate orders dated 02.11.2023 & 06.12.2023 of the CIT(Appeals), National Faceless Appeal Centre, Delhi [NFAC], for the assessment years 2016-17 & 2018-19 respectively.
2. There is a delay of 10 days in filing appeal for AY 2016-17. The assessee filed application for condonation of delay and affidavit stating that the order of CIT(A) was received by email. The office of the assessee is in a remote area and there was delay in verification of email communications and it was passed to CA for filing appeal during December, 2023 end. The CA could not act upon as he was preoccupied with time barring professional commitments of GST & audits and later intimated that he was not handing appeals before ITAT. Later the assessee was forced to consult new counsel for filing appea
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