Appeal granted for delay, fresh consideration ordered. Liberal interpretation of limitation laws for registered societies.

The Appellate Tribunal allowed the appeal for statistical purposes, setting aside the CIT(A)'s dismissal of the appeal due to delay. The Tribunal directed a fresh consideration on the merits of the case, highlighting the need for a liberal interpretation of limitation laws for registered societies and emphasizing the importance of providing a fair opportunity for the Assessee to contest the assessment order.

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Issues:
1. Delay in filing the appeal before the Appellate Tribunal.
2. Dismissal of the appeal by the CIT(A) due to delay.
3. Grounds of appeal raised by the Assessee.
4. Consideration of delay and merit of the appeal by the Appellate Tribunal.

Delay in filing the appeal before the Appellate Tribunal:
The Assessee filed an appeal against the order of Ld. CIT(A) dated 15.01.2019, arising from an assessment order passed u/s 143(1) of the Income Tax Act, 1961. The appeal was dismissed by the CIT(A) citing unjustifiable delay of more than 1 year in filing the appeal. The Assessee argued that the delay was due to wrong advice in choosing the forum to contest the assessment order. The Assessee provided explanations through affidavits, but the CIT(A) found the reasons insufficient. The Appellate Tribunal noted that the Assessee, being a registered society, should have been given a liberal interpretation of the stringent laws of limitation. The Tribunal allowed the appeal for statistical purposes, setting aside the CIT(A)'s order and directing a fresh consideration on merits.

Dismissal of the appeal by the CIT(A) due to delay:
The CIT(A) dismissed the Assessee's appeal, citing the delay in filing the appeal and the failure to provide sufficient reasons for the delay. The CIT(A) held that the application u/s 253(5) was not maintainable and that the Assessee did not act with reasonable diligence in prosecuting the appeal. Referring to previous decisions, the CIT(A) treated the appeal as non-est due to being defective. The Assessee contended that the delay was explained and supported by affidavits, and that the appeal was pursued after the rejection of a petition u/s 154. The Tribunal found that the CIT(A) did not adequately consider the grounds submitted by the Assessee and dismissed the appeal solely based on the delay.

Grounds of appeal raised by the Assessee:
The Assessee raised multiple grounds of appeal before the Tribunal, challenging the CIT(A)'s order. These grounds included contentions that the CIT(A) erred in not condoning the delay, failed to appreciate the Assessee's pursuit of alternative remedies, and overlooked mistakes in the assessment order. The Assessee prayed for setting aside the CIT(A)'s order and requested a fresh hearing on the merits of the case.

Consideration of delay and merit of the appeal by the Appellate Tribunal:
After hearing both parties and perusing the record, the Tribunal noted the arguments presented by the Assessee regarding the delay and the harsh application of limitation provisions by the CIT(A). The Tribunal found that the Assessee had provided explanations for the delay through affidavits, indicating wrong advice in selecting the forum for contesting the assessment order. The Tribunal emphasized the need for a liberal interpretation of limitation laws for registered societies. Ultimately, the Tribunal allowed the appeal for statistical purposes, setting aside the CIT(A)'s order and directing a fresh consideration of the Assessee's grounds on merits after affording a reasonable opportunity for hearing.

In conclusion, the Appellate Tribunal overturned the CIT(A)'s dismissal of the appeal due to delay, emphasizing the importance of considering the merits of the case and providing a fair opportunity for the Assessee to contest the assessment order.

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