CHAITANYA UBAN CO-OP CREDIT SOCIETY LTD, LONAWALA-PUNE V. INCOME TAX OFFICER WARD 9(5), PUNE, WARD NINE/FIVE PUNE

ITA 866/PUN/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5485 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 24-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 142(1); 143(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.866/PUN/2024 नधा रण वष / Assessment Year : 2010-11 Chaitanya Urban Coop. Credit Society Ltd., 335, Tirupati Krupa, A-Ward, Bhangarwadi, Lonawala, Tal. Maval, Pune 410 401, Maharashtra PAN : AAABC0190M Vs. ITO, Ward-9(5), Pune Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of the CIT(A)-6, Pune, dated 14.01.2020 for the assessment year 2010-11. 2. Brief facts of the case are that the assessee is a Cooperative Society, filed the return of income for the A.Y. 2010-11 on 26.09.2010 declaring Nil income. Return was processed u/s.143(1) of the Act. The case was selected for Scrutiny and statutory notices u/s. 143(2) and 142(1) were issued to the appellant on 16.08.2012 along with detailed questionnaire. However, there was no response from the side of assessee society. In the Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 30.07.2024 Date of pronouncement : 30.07.2024 ITA No.866/PUN/2024 2 circumstances, the AO vide order dated 18.03.2013 completed the assessment u/s.144 of the Act at a total income Rs.82,82,480/-. 3. Aggrieved by the above assessment, the assessee society filed an appeal before the CIT(A) with a delay of 1759 days. The CIT(A) dismissed the appeal as “Not Admitted”, without condoning the delay. 4. Being aggrieved, the assessee is in appeal before the Tribunal in the present appeal. 5. When the matter was called on, none represented on behalf of the assessee despite due service of notice of hearing. We therefore, proceed to dispose of the appeal after hearing the ld. Departmental Representative. 6. We heard the ld. DR and perused the material on record. At the outset, we find that the appeal was filed before the CIT(A) with a delay of 1759 days. No explanation was filed by the assessee explaining the reasons for filing the appeal with a delay of 1759 days. However, we find from the order of CIT(A) that, before passing the ex parte order, no show cause notice was served upon the assessee. Thus, we are of the considered opinion that no reasonable opportunity was given by the CIT(A). In the circumstances, we remit the matter back to the file of CIT(A) for denovo disposal of appeal in accordance with law after affording due opportunity of hearing to the assessee. ITA No.866/PUN/2024 3 7. In the result, the appeal filed by the assessee is partly allowed for statistical purposes. Order pronounced on this 30 th day of July, 2024. sd/- sd/- (SATBEER SINGH GODARA) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER Pune / Dated : 30 th July, 2024. Satish आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. यथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “A” ब च, पुणे / DR, ITAT, “A” Bench, Pune. 5. गाड फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.