AUDHYANIK UTPADAK AVAM VIPRAN SAHKARI SAMITI DATAGANJ,DATAGANJ V. INCOME TAX OFFICER - 2(3), BUDAUN

ITA 3577/DEL/2024

AI Insights

The case involves Audhyanic Utpadak Avam Vipran Sahkari Samiti, a cooperative society, which appealed against the order of the National Faceless Appeal Centre, Delhi, for the Assessment Year 2017-18. The society had claimed a deduction under section 80P of the Income Tax Act. The initial proceedings were hindered due to the ill health of the society's secretary, leading to non-compliance with statutory notices and resulting in an ex parte order by the Assessing Officer, which was later confirmed by the CIT(A). The Tribunal found sufficient grounds in the assessee's pleadings regarding the inability to prosecute the case due to health issues and decided to set aside the order for re-adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 471795 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Other Referred Cases: TIN Box Company 249 ITR 216
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH TRIPATHI
• Keywords: Set aside
• Section: 80P

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘A’: NEW DELHI) BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No:- 3577/Del/2024 (Assessment Year- 2017-18) Audhyanic Utpadak Avam Vipran Sahkari Samiti Dataganj, Dataganj. Vs. Income Tax Officer, 2(3), Budaun. PAN No: AAABA2869F APPELLANT RESPONDENT Assessee by : None Revenue by : Shri Ashish Tripathi, Sr. DR Date of Hearing : 10.03.2025 Date of Pronouncement : 10.03.2025 ORDER PER AMITABH SHUKLA, AM: This appeal by Assessee is directed against the order of National Faceless Appeal Centre, Delhi [for short hereinafter referred to as the “(Ld. CIT(A)”] dated 07.06.2024 for Assessment Year 2017-18. 2. During the course of hearing, none appeared on behalf of the assessee. The Ld. DR informed that the Ld. Assessing Officer (AO) ITA No.- 3577/Del/2024 Audhyanik Utpadak Avam Vipran Sahkari SamiƟ Page 2 of 5 has passed order an ex parte order against the assessee which was confirmed by the Ld. CIT(A). We have noted that the assessee is a cooperative society, which had claimed deduction u/s 80P of the Act, through the appeal documents it is noted that the secretary of the society one Shri Bharat Gupta, was indisposed for a long time leading to non-compliance to statutory notices which in-turn resulting in passing in ex parte order. The compliance before the Ld. First Appellate Authority also could not be made on account of ill health of the office bearer. 3. We have considered the facts of the case in the light of material available on record. It is trite law that no litigant benefits by non- prosecution of its case. We find sufficient force in the pleadings of the assesse as to why it could not prosecute its matter before lower authorities. 4. We are therefore of the view that ends of justice would be met if the case is set aside to the file of the Ld. Assessing Officer, for re- adjudication after giving opportunities of being heard to the assesse and to pass a speaking order. The assesse shall be bound to comply to all the notices and details called by the Ld. Assessing Officer. Any ITA No.- 3577/Del/2024 Audhyanik Utpadak Avam Vipran Sahkari SamiƟ Page 3 of 5 non-compliance from the assesse side shall be adversely viewed. Accordingly, we set aside the order of the Ld. Assessing Officer and direct him to re-adjudicate the matter de novo. The matter is restored to the file of Ld. AO as he is the first authority mandated by law to determine the correct taxable income after considering evidences filed by the tax-payer. In this regard, we place reliance upon the decision of Hon’ble Apex Court in TIN Box Company 249 ITR 216. Accordingly, the grounds of appeal raised by the assesse are allowed for statistical purposes. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 10.03.2025 Sd/- Sd/- (VIKAS AWASTHY) (AMITABH SHUKLA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 10/03/2025. Pooja/- Copy forwarded to: 1. Appellant ITA No.- 3577/Del/2024 Audhyanik Utpadak Avam Vipran Sahkari SamiƟ Page 4 of 5 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA No.- 3577/Del/2024 Audhyanik Utpadak Avam Vipran Sahkari SamiƟ Page 5 of 5 1. Date of dictaƟon of Tribunal order 10.3.25 2. Date on which the typed draŌ Tribunal Order is placed before the DictaƟng Member 10.3.25 3. Date on which the typed draŌ Tribunal order is placed before the other Member 4. Date on which the approved draŌ Tribunal order comes to the Sr. PS/PS 5. Date on which the fair Tribunal order is placed before the DictaƟng Member for pronouncement 6. Date on which the signed order comes back to the Sr.PS/PS 7. Date on which the final Tribunal order is uploaded by the Sr.PS/PS on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal order 9 Date of killing off the disposed of files on the judisis Portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial) 11. The date on which the file goes to the Assistant Registrar for endorsement of the order 12. Date of Despatch of the order "