Dhatrigram Niralgachi Samabay Krishi Unnayan Samity Ltd, Dhatrigram Bazar V. DCIT, CPC, Bangalore

ITA 476/KOL/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1203 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 04-11-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 143(1); 80P

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C(SMC)’ AT KOLKATA [BEFORE SHRI MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER] I.T.A. No. 476/Kol/2021 Assessment Year: 2018-19 Dhatrigram Niralgachi Samabay Krishi Unnayan Samity Ltd...................................Appellant Kalna 1 Dhatrigram, Dhatrigram Bazar, Purba Bardhaman – 713405. [PAN: AABAD 7660 D] Vs DCIT, CPC, Bangalore .......................................................................................................Respondent Appearances by: Shri A.N. Chatterjee, FCA appearing on behalf of the Assessee Shri Biswanath Das, ACIT appearing on behalf of the Revenue: Date of concluding the hearing : May 17, 2022 Date of pronouncing the order : May 26, 2022 ORDER PER SONJOY SARMA, JM: This is an appeal filed by the assessee against the order of National Faceless Appeal Centre, Delhi [hereinafter referred to as the ‘NFAC’] dated 20.03.2021 for A.Y. 2018-19. 2. At the outset, it is noted that there is a delay of 170 days on the part of the assessee in filing this appeal before the Tribunal. In this regard, the assessee has filed an application seeking condonation of the said delay and keeping in view of the reasons therein, we satisfied that there is a sufficient cause for delay of 170 days on the part of the assessee in filing the appeal before the Tribunal and delay in filing the instant appeal is accordingly condoned. 3. The assessee has raised the following grounds: 2 I.T.A. No. 476/Kol/2021 Assessment Year: 2018-19 Dhatrigram Niralgachi Samabay Krishi Unnayan Samity Ltd. “i. For that in the f acts and circumstances of the case and in law, the disallo wance of claim of deduction u/s 80P in processing of return of income u/s 143(1) is wrong, erroneous, misconceived, arbitrary, excessive and deserves to be set aside / cancelled / annulled. ii. For that in the f acts and circumstances of the case and in law, the claim of deduction u/s 80P, amounting to Rs. 23,37,252/- cannot be disallo wed/denied in processing of return of income without granting opportunity of hearing to assessee either in assessment stage or in f irst appeal, thereby rendering the orders of authorities belo w invalid, ab-initio void, illegal and rescindable. iii. For that the assessee craves leave to alter, add, amend, moderate, substitute or delete any one or more of the ground or grounds of appeal at any time bef ore or in course of hearing of the appeal.” 4. The brief fact of the case is that appellant is a co- operative society registered under the West Bengal Co- operative societies Act, 1983. The return of income for the year under consideration was filed by it on 03.11.2018 declaring a total income at Nil. After declaring gross total income of Rs. 23,37,246/- and claiming the same amount as deduction under chapter VI-A of the I.T. Act. The AO vide an order dated 16.05.2019 passed u/s 143(1) determined the total income of the assessee of Rs. 23,37,250/- after disallowing the claim of deduction under chapter VI-A of the I.T. Act. 3 I.T.A. No. 476/Kol/2021 Assessment Year: 2018-19 Dhatrigram Niralgachi Samabay Krishi Unnayan Samity Ltd. 5. Aggrieved by the said order dated 16.05.2019, the assessee preferred an appeal before the National Faceless Appeal Centre, Delhi which was dismissed on 20.03.2021. 6. Aggrieved by the said order dated 20.03.2021, the assessee is in appeal before us. 7. At the time of hearing, the ld. AR submitted before us that the claim of deduction u/s 80P amounting to Rs. 23,37,252/- cannot be disallowed denied in processing of return of income without granting opportunity of hearing to assessee either in assessment stage or before the 1 st Appellate Authority. Therefore, orders of the authorities below void ab- initio. The ld. AR further submitted that the appellant assessee has requested before the ld. CIT(A) to file submission but did not get any opportunity to submit such submission before the Ld. CIT(A). Accordingly, the appeal of the assessee being decided ex-parte against the assessee. 8. On the other hand, the ld. DR appearing on behalf of the revenue relied on the orders of the ld. CIT(A), we, therefore, under the given facts and circumstances of the case are of the considered view that since the order of the ld. CIT(A) is ex-parte and one more opportunity should be given to the assessee we in the 4 I.T.A. No. 476/Kol/2021 Assessment Year: 2018-19 Dhatrigram Niralgachi Samabay Krishi Unnayan Samity Ltd. interest of justice set aside the impugned order and remitted back to the file of ld. CIT(A) for deciding the issue raised before us by way of speaking order, we also direct the assessee to remain vigilant in receiving the notice of hearing the ld. CIT(A) should not request for any adjournment unless otherwise required for reasonable cause and should file all necessary documents so as to facilitate the ld. CIT(A) for passing the speaking order. Needless to mention that the assessee should be given proper opportunity of being heard. 9. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 26 th May, 2022. Sd/- Sd/- (MANISH BORAD) (SONJOY SARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26/05/2022 Biswajit, Sr. PS Copy of order forwarded to: 1. Appellant: Dhatrigram Niralgachi Samabay Krishi Unnayan Samity Ltd. 2. Respondent: DCIT, CPC, Bangalore. 3. The CIT(A) 4. The CIT 5. DR True Copy, By order, Assistant Registrar ITAT Kolkata Benches, Kolkata