TaxTMI 
TaxTMI 
2026 (1) TMI 1684
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....e fact that it was filed after a delay of 1733 days. The grounds of appeal are as under:- "1. The Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in passing the order, which is unlawful, unjustified and against the principles of natural justice. 2. The Ld. Commissioner of Income-tax (Appeals) has erred in law and in facts by considering the appeal delayed by 1733 days from the date of intimation order without giving an opportunity and denied the exemption u/s 10(26AAB) of Income-tax Act claimed by the appellant to which it is lawfully entitled even though no such claim was made in the return by mistake or ignorance of law of both the tax counsel and the appellant and upheld the addition of Rs. 83,93,....
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....ut that several notices were issued to the assessee during the course of appeal but the assessee had failed to file responses / clarification with relevant evidences to explain the substantial delay in the filing of the appeal. He pointed out that the Hon'ble Supreme Court in the case of Vedabhai alias Vaijayantabai Baburao Patil vs. Shantaram Baburao Patil [2002] 122 Taxman 114 (SC) had made a distinction between the delays that were trivial and cases where there were extraordinarily large delays. The ld. Addl / JCIT(A) held that in the present case since there was no sufficient cause to explain the delay, the appeal was not maintainable and he accordingly dismissed it as such. 3. The assessee is aggrieved at this order passed by the ld....
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....i at that time, only comprised of a Sachiv, one Clerical staff and one Mandi Inspector, who were entrusted with duties of collection of Revenue through field work, issuing receipts, handling farmers redressals etc,. As all the work was executed manually, no computers were installed and neither were the staff competent to use the same. Further, the post of Sachiv often functioned on additional charge. It was only in the year 2018, that a computer was installed and for the same a part time computer operator was appointed. However, he was not entrusted to handle tax matter of the Samiti. Moreover, due frequent electrical outages and lack of internet connection, the Samiti did not have an official email address. Resultantly, the communications ....
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....ubmitted that the assessee was eligible for exemption under section 10 (26AAB) of the Income Tax Act as it was constituted under the Notification No. H-6357/12-B-1200/(192)- 69 dated 1.01.1972 issued by the Government of Uttar Pradesh under section 5 r.w.s. 6 of the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964 for the purposes of regulating of marketing of agricultural produce. Thus, its entire income was exempt under section 10 (26AAB). It was further pointed out that in the case of Krishi Utpadan Mandi Samiti, Tikonia, which was incorporated under the same act and whose objects and activities were the same as the Appellant Samiti, the exemption had not been claimed under section 10 (26AAB) while filing the return of income and on pr....
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....e time against this patently illegal demand. The assessee placed reliance on the decision of the case of Inder Singh vs. State of Madhya Pradesh wherein the Hon'ble Supreme Court had held that justice on merits should not be scuttled due to technicalities and it prayed that the delay of 1733 days in the filing of the appeal before the ld. CIT(A) should have been condoned and its case should have been heard on merits. Accordingly, the ld. AR prayed that the matter may be restored back to the file of the ld. AO so that the assessee could furnish the necessary evidences to demonstrate that its income was not taxable due the exemption enjoyed under section 10 (26AAB). 4. On the other hand, Sh. R.R.N. Shukla, ld. Addl CIT DR (hereinafter refe....