3 PARIYUR NANJAGOUNDENPALAYAM PACCS,GOBICHETTYPALAYAM V. INCOME TAX OFFICER, ERODE

ITA 2798/CHNY/2024

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 106993 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHWIN D. GOWDA
• Assessee Lawyers: R.RESHMA
• Keywords: Set aside

Judgement Text

"आयकर अपीलीय अिधकरण, ‘ए’ \u0001यायपीठ, चे\tई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI \u0001ी एबी टी. वक , \u000bाियक सद\u0011 एवं एवं एवं एवं \u0001ी मनोज क ुमार अ\u0019वाल, लेखा सद\u0007 क े सम\u001d BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2798/Chny/2024 िनधा\u000eरण वष\u000e/Assessment Year: 2016-17 4083 Pariyur Nanjagoundenpalayam- PACCS Ltd., 1 PNG Palayam, PNG Palayam Post, Gobichettypalayam Taluk, Erode - 638 476. v. The ITO, Ward-2(1), Erode. [PAN: AAAAZ 0827 D] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Ms. R. Reshma, Advocate \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Mr. Ashwin D. Gowda, Addl.CIT सुनवाईक\u001aतारीख/Date of Hearing : 27.01.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 26.02.2025 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeal)/Addl./JCIT(A), (hereinafter referred to as ‘Ld.CIT(A)‘), Mysore, dated 13.09.2024 for the Assessment Year (hereinafter referred to as ‘AY‘) 2016-17. ITA No.2798/Chny/2024 (AY 2016-17) 4083 Pariyur Nanjagoundenpalayam- PACCS Ltd. :: 2 :: 2. The main grievance of the assessee is against action of the Ld.CIT(A) who has passed an ex parte order without going into the merits of the case. 3. Brief facts are that the assessee is a co-operative society, which filed its return of Income (RoI) for AY 2016-2017 on 31/11/2017 admitting ‘Nil’ Income, after claiming deduction u/s.80P of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘). The assessment was completed by an order u/s.143(3) dated 29/12/2018 wherein the claim of deduction of u/s.80P(2)(a)(i) of the Act was denied, resulting in an addition of Rs.6,61,463/-. Aggrieved, the assessee preferred an appeal before Ld CIT(A) which was dismissed ex-parte qua assessee. Therefore, assessee is before us, pleading for one more opportunity before the Ld CIT(A). 4. Per contra, the Ld.DR does not want us to give assessee one more innings to the assessee. 5. Having heard both the parties and after perusal of records, we note that impugned order of the Ld.CIT(A) is an ex parte order qua assessee. We note that the Ld.CIT(A) has not decided the grounds of appeal on merits as required u/s.250(6) of the Act. In such circumstances, for the ends of justice and fair play, we set aside the impugned order of the Ld.CIT(A) and restore the appeal back to the file of the Ld.CIT(A) with a ITA No.2798/Chny/2024 (AY 2016-17) 4083 Pariyur Nanjagoundenpalayam- PACCS Ltd. :: 3 :: direction to decide the appeal on merits after hearing the assessee. The assessee is also directed to be diligent and file relevant documents/written submissions before the Ld.CIT(A) and the Ld.CIT(A) is directed to decide the issue as per sub-section (6) of sec.250 of the Act. 6. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 26th day of February, 2025, in Chennai. Sd/- (मनोज क ुमार अ\u0019वाल) (MANOJ KUMAR AGGARWAL) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे\tई/Chennai, !दनांक/Dated: 26th February, 2025. TLN, Sr.PS आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ\f/Appellant 2. \r\u000eथ\f/Respondent 3. आयकरआयु\u0014/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\rितिनिध/DR 5. गाड\u001dफाईल/GF "