M/s Rashtriya Vij Kamgar Prathmik Grahak Sahkari Sanstha Ltd., Ram Nagar Near Nagaji Mandir, Wardha Post, Wardha 442001 V. Central Processing Centre, Bengaluru, 1st Floor, Prestige Alpha, 48/1, 48/2, Hosur Road, Uttarahalli Hobli, Bengaluru, Karnataka 560100

ITA 48/NAG/2022

AI Insights

The case involves M/s. Rashtriya Vij Kamgar Prathmik Grahak Sahkari Santha Ltd., which appealed against the order of the National Faceless Appeal Centre (NFAC) that confirmed the disallowance of a deduction under section 80P of the Income Tax Act amounting to Rs.14,24,950 for the assessment year 2018-19. The NFAC had dismissed the initial appeal due to non-participation by the assessee, attributed to the medical unavailability of their authorized representative. The Tribunal, considering the circumstances, decided to set aside the NFAC's order and remand the case back to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 124086 (ITAT-NAGPUR)
• Duration Of Justice: 2020 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 04-12-2022
• Assessment Year: misc
• Appeal Filed On: 12-01-0002
• Laws Referred To: Income Tax Act
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, NAGPUR (AT e-Court, PUNE) BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.48/NAG/2022 नधा रण वष / Assessment Year : 2018-19 M/s. Rashtriya Vij Kamgar Prathmik Grahak Sahkari Santha Ltd., Ram Nagar, Near Nagaji Mandir, Wardha Post, Wardha 442 001 PAN : AAALR0338N Vs. Dy.CIT, CPC, Bengaluru Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the order dated 24-12-2021 passed by the National Faceless Appeal Centre (NFAC), Delhi in relation to the assessment year 2018-19. 2. The only issue raised in this appeal is against the confirmation of disallowance of deduction u/s.80P of the Act amounting to Rs.14,24,950/-. 3. Briefly stated, the facts of the case are that the assessee claimed deduction u/s.80P, which was denied by the AO. When Assessee by Shri Mahavir Atal Revenue by Shri G.J. Ninawe Date of hearing 05-12-2022 Date of pronouncement 05-12-2022 ITA No. 48/NAG/2022 2 the matter came up before the NFAC, certain adjournments were given but the assessee did not participate in the proceedings. This led to the dismissal of the appeal. 4. Having heard both the sides and gone through the relevant material on record, it is seen that the appeal has been dismissed by NFAC for non-participation on behalf of the assessee. The ld. AR contended that the authorized representative at the material time was not available due to certain medical reasons. Considering the entirety of the facts and circumstances, I am of the considered opinion that ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of the ld. CIT(A). I order accordingly. The ld. CIT(A) is directed to pass an order afresh as per law after allowing reasonable opportunity of hearing to the assessee. 5. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 05 th December, 2022 - Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 05 th December , 2022 Satish ITA No. 48/NAG/2022 3 आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The CIT(A) concerned 4. 5. The Pr.CIT concerned िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, Nagpur / DR, Nagpur 6. गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 05-12-2022 Sr.PS 2. Draft placed before author 05-12-2022 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. **