DYANESHWARI MULTI STATE URBAN CO OPERATIVE CREDIT SOCIETY LIMITED , MUMBAI V. CIT APPEAL, MUMBAI

ITA 1593/MUM/2023

AI Insights

The case involves Dyaneshwari Multi State Urban Cooperative Credit Society Limited, which appealed against the orders passed by the learned CIT(A)-52, Mumbai, for the assessment years 2014-15 to 2018-19. The appeals were initially challenged due to the non-cooperation of the assessee, as they failed to respond to notices from both the CIT(A) and the Assessing Officer, leading to ex-parte orders. The Tribunal noted the significant tax demand raised against the assessee and, under the principles of natural justice, decided to provide another opportunity for the assessee to present its case, imposing a cost for the previous non-cooperation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136514 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 13-09-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 08-05-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRASAD KULKARNI
• Keywords: Principle of natural justice; Co-operative Credit Society
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “D” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Narender Kumar Choudhry (JM) I.T.A. No. 1593/Mum/2023 (A.Y. 2014-15) I.T.A. No. 1594/Mum/2023 (A.Y. 2015-16) I.T.A. No. 1595/Mum/2023 (A.Y. 2016-17) I.T.A. No. 1596/Mum/2023 (A.Y. 2017-18) I.T.A. No. 1597/Mum/2023 (A.Y. 2018-19) Dyaneshwari Multi State Urban Cooperative Credit Society Limited 6219, Tarkir Gali, Behind Adate Bazar, Ahmednagar Maharashtra-414 001. PAN : AABAD6102E Vs. ACIT Central Circle-4(3) Mumbai. (Appellant) (Respondent) Assessee by Shri Prasad Kulkarni Department by Smt. Sanyogita Nagpal Date of Hearing 14.09.2023 Date of Pronouncement 14.09.2023 O R D E R Per Bench:- The assessee has filed these appeals challenging the orders passed by the learned CIT(A)-52, Mumbai and they relate to A.Y. 2014-15 to 2018-19. 2. Learned counsel appearing for the assessee requested for adjournment of the appeals on the ground that the assessee has sought certain information from the Assessing Officer and they are yet to be supplied. However, on perusal of the orders passed by the learned CIT(A), we noticed that the assessee did not respond to various notices issued by the learned CIT(A) and hence he was constrained to pass the orders ex-parte, without hearing the assessee. Learned AR appearing before us could not give any convincing reason for not appearing before the learned CIT(A). Dyaneshwari Multi State Urban Cooperative Credit Society Limited 2 3. The Learned DR pointed out that the assessee did not appear before the Assessing Officer also and hence the Assessing Officer has passed the orders to the best of his judgement under section 144 of the I.T. Act. 4. Thus, we notice that both the tax authorities have passed the orders ex-parte, due to non-cooperation of the assessee with them. We notice that huge tax demand has been raised against the assessee in all the years. Since the assessee is a co-operative credit society, we are of the view that, under the principles of natural justice, the assessee may be provided with one more opportunity to present its cases properly before ld CIT(A). However, the same shall be at a cost, since the assessee was delinquent in its approach and has not cooperated with the tax authorities. The imposition of cost will also enable the assessee to understand about the seriousness of the income tax proceedings. Accordingly, we impose a cost of Rs.1.00 lakh (Rupees One lakh) upon the assessee, which shall be paid to the credit of “Prime Minister Relief Fund” within two months from the date of receipt of this order. 5. Subject to the payment of the above said cost as directed by us, which fact shall be verified by the learned CIT(A), all the grounds urged before us in all the five appeals are restored to the file of the learned CIT(A) for adjudicating them afresh. After providing adequate opportunity of being heard to the assessee, the learned CIT(A) may take appropriate decision in accordance with the law in all the five years. 6. In the result, all the appeals filed by the assessee are treated as allowed for statistical purposes. Order pronounced in on 14.9.2023. Sd/- Sd/- (Narender Kumar Choudhary) (B.R. Baskaran) Judicial Member Accountant Member Mumbai.; Dated : 14/09/2023 Dyaneshwari Multi State Urban Cooperative Credit Society Limited 3 Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT 5. DR, ITAT, Mumbai. 6. Guard File. BY ORDER, //True Copy// (Assistant Registrar) PS ITAT, Mumbai