Rajarshi Shahu Nagari Sahakari Pat Sanstha Ltd., Kolhapur V. Income tax officer,

ITA 2665/PUN/2016

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 6805 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 24-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE . , , , BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM . / ITA NO . 2665 /P U N/201 6 / ASSESSMENT YEAR : 20 12 - 13 RAJARSHI SHAHU NAGARI SAHAKARI PAT SANSTHA LTD., MURGUD, TAL. - KAGAL, DISTT. - KOLHAPUR 416219 PAN : AAAAR1341Q ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD 1(3), KOLHAPUR / RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI YOGESH KAMAT / DATE OF HEARING : 19 - 12 - 2018 / DATE OF PRONOUNCEMENT : 20 - 12 - 201 8 / ORDER PER VIKAS AWASTHY, JM : TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMI SSIONER OF INCOME TAX (APPEALS) - 1, KOLHAPUR DATED 17 - 10 - 2016 FOR THE ASSESSMENT YEAR 2012 - 13. 2 ITA NO . 2665/PUN/2016, A.Y. 2012 - 13 2. THE BRIEF FACTS OF THE CASE AS EMANATING FROM RECORDS ARE : THE ASSESSEE IS A CO - OPERATIVE SOCIETY REGISTERED UNDER MAHAR ASHTRA CO - OPERATIVE SOCIETIES ACT, 1960. THE ASSESSEE IS ENGAGED IN BUSINESS OF ACCEPTING DEPOSITS FROM ITS MEMBERS AND PROVID ING CREDIT FACILITIES TO ITS MEMBERS. THE ASSESSEE FILED ITS RETURN OF INCOME ON 29 - 09 - 2012 DECLARING TOTAL INCOME OF RS.1,36,230/ - . THE CASE OF THE ASSESSEE WAS SELECTED FOR SCRUTINY UNDER CASS. DURING THE COURSE OF SCRUTINY ASSESSMENT PROCEEDINGS NONE AP PEARED TO THE REPRESENT THE ASSESSEE DESPITE SERVICE OF R EPEATED NOTICES. T HE ASSESSING OFFICER WAS CONSTRAINED TO COMPLETE THE ASSESSMENT U/S. 144 OF THE ACT. THE ASSESSING OFFICER REJECTED ASSESSEES CLAIM OF DEDUCTION U/S. 80P(2)(A)(I) OF THE INCOME T AX ACT , 1961 (HEREINAFTER REFERRED TO AS THE ACT) RS.31,14,730/ - AND ASSESSED THE TOTAL INCOME OF ASSESSEE AT RS.32,50,961/ - . AGGRIEVED BY THE ASSESSMENT ORDER DATED 02 - 03 - 2015 PASSED U/S. 144 OF THE ACT, THE ASSESSEE FILED APPEAL BEFORE THE COMMISSION ER OF INCOME TAX (APPEALS). THE FIRST APPEAL FILED BY THE ASSESSEE WAS TIME BARRED BY 35 DAYS. N ONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE FIRST APPELLATE AUTHORITY . THE COMMISSIONER OF INCOME TAX (APPEALS) WITHOUT GOING INTO MERITS OF THE ADDITI ON DISMISSED THE APPEAL OF ASSESSEE IN L IMINE ON THE GROUND OF LIMITATION ALONE. NOW, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 3. THE NOTICE OF THE APPEAL WAS SENT TO THE ASSESSEE THROUGH RPAD ON 27 - 11 - 2018 FOR 19 - 12 - 2018. THE NOTICE WAS DULY SE RVED. THE OFFICE REGISTRY HAS RECEIVED A LETTER FROM THE ASSESSEE ON 17 - 12 - 2018 SEEKING 3 ITA NO . 2665/PUN/2016, A.Y. 2012 - 13 ADJOURNMENT ON THE GROUND THAT TRANSLATIONS OF SOME DOCUMENTS IN E NGLISH ARE REQUIRED TO BE PLACED ON RECORD. AFTER EXAMINING THE CASE FILE , THE APPLICATION OF THE A SSESSEE SEEKING ADJOURNMENT IS REJECTED. 4. SHRI YOGESH KAMAT FOR THE DEPARTMENT SUBMITTED THAT THE ASSESSEE DID NOT CO - OPERATE WITH THE AUTHORITIES BELOW AND EVEN BEFORE THE TRIBUNAL , THE ASSESSEE HAS NOT BOTHERED TO REPRESENT THE CASE. THE LD. DR SUP PORTED THE IMPUGNED ORDER AND PRAYED FOR DISMISSING THE APPEAL. 5 . WE HAVE HEARD THE SUBMISSIONS OF LD. DR AND HAVE EXAMINED THE MATERIAL AVAILABLE ON RECORD. A PERUSAL OF THE IMPUGNED ORDER SHOWS THAT THERE WAS DELAY OF 35 DAYS IN FILING OF THE FIRST APP EAL BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS). THE DELAY IN FILING OF APPEAL HAS BEEN ATTRIBUTED TO THE ILL - HEALTH OF THE SECRETARY OF THE SOCIETY . TAKING INTO CONSIDERATION ENTIRETY OF FACTS AND IN THE INTEREST OF JUSTICE, WE DEEM IT APPROPRIATE TO RE STORE APPEAL BACK TO THE FILE OF COMMISSIONER OF INCOME TAX (APPEALS) WITH A DIRECTION TO CONDONE THE DELAY AND DECIDE THE APPEAL ON MERITS. WE WOULD ALSO LIKE TO RECORD THAT THE CONDUCT OF ASSESSEE BEFORE THE AUTHORITIES BELO W I S NOT APPRECIABLE. THE ASSESSEE DID NOT CO - OPERATE AT THE TIME OF ASSESSMENT PROCEEDINGS , AS WELL AS BEFORE THE FIRST APPELLATE AUTHORITY. WE DIRECT THE ASSESSEE TO CO - OPERATE WITH THE COMMISSIONER OF INCOME TAX (APPEALS) AND PARTICIPATE IN REMAND PRO CEEDINGS. THE COMMISSIONER OF INCOME TAX (APPEALS) IS AT LIBERTY TO TAKE ADVERSE VIEW IN CASE OF ASSESSEE S NON - REPRESENTATION /NON CO - OPERATION. T HE IMPUGNED 4 ITA NO . 2665/PUN/2016, A.Y. 2012 - 13 ORDER IS SET ASIDE AND THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON THURSDAY, THE 20 TH DAY OF DECEMBER, 201 8 . SD/ - SD/ - ( . /D. KARUNAKARA RAO ) ( / VIKAS AWASTHY) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE; / DATED : 20 TH DECEMBER, 2018 RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 1, KOLHAPUR 4. THE PR. COMMISSIONER OF INCOME TAX - I, KOLHAPUR 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. / / // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE