Ajara Taluka Shetkari Sahakari Kharedi Vikri Sangh Ltd., Ajara V. Assistant Director of Income-Tax, CPC, Bangalore

ITA 897/PUN/2022

AI Insights

The case involves Ajara Taluka Shetkari Sahakari Kharedi Vikri Sangh Ltd., which appealed against an ex parte order by the CIT(A) regarding the assessment year 2019-20. The primary issue was the denial of a deduction claimed under section 80P(2)(a)(vi) of the Income-tax Act, 1961, which was initially denied by the CPU through an intimation under section 143(1). The CIT(A) dismissed the appeal due to the assessee's non-appearance despite multiple opportunities. The Tribunal, upon hearing the Departmental Representative and noting the absence of the assessee, decided to set aside the CIT(A)'s order and remand the case for a fresh hearing, emphasizing the need for a fair opportunity for the assessee to present their case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137232 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-02-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 11-12-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. /ITA No.897/PUN/2022 िनधा रण वष / Assessment Year: 2019-20 Ajara Taluka Shetkari Sahakari Kharedi Vikri Sangh Ltd., A/P. Ajara, Tal. Ajara, Dist. Kolhapur, Maharashtra 416 201 PAN : AAAAA2660B Vs. ADIT, CPC, Bangalore Appellant Respondent आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the ex parte order dated 02-08-2022 passed by the CIT(A) in National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2019-20. 2. We have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of Assessee by: None Revenue by: Shri Ramnath P. Murkunde Date of hearing 21-02-2023 Date of pronouncement 27-02-2023 ITA No.897/PUN/2022 2 assessee despite notice. We, are therefore, proceeding to dispose of the appeal ex parte qua the assessee. 3. Tersely, the facts of the case are that the assessee is engaged in manufacture of Fertilizers and Nitrogen compounds. A return was filed declaring total income at Rs.12,24,592/-, which was claimed as deductible u/s.80P(2)(a)(vi). The CPU denied such deduction by way of intimation u/s.143(1) of the Act. The ld. CIT(A), in para 4.2 of the impugned order, noted that various opportunities were afforded to the assessee, which were not availed. He, therefore, proceeded ahead and passed the ex-parte order qua the assessee dismissing the appeal. 4. The first ground of the appeal is against not giving adequate opportunity of hearing by the ld. CIT(A). In our considered opinion, the ends of justice would meet adequately if the impugned order is set aside and the matter is restored to the file of the ld. first appellate authority for deciding the appeal afresh as per law after allowing reasonable opportunity of hearing to the assessee. We order accordingly. In such fresh proceedings, the assessee will be at liberty to lead any fresh evidence as it considers expedient for the case. ITA No.897/PUN/2022 3 5. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 27 th February, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 27 th February, 2023 Satish आदेश की ितिलिप अ ेिषत/ Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The Respondent; 3. The Pr.CIT concerned 4. 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “A” / DR ‘A’, ITAT, Pune गाड फाईल / Guard file आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No.897/PUN/2022 4 Date 1. Draft dictated on 21-02-2023 Sr.PS 2. Draft placed before author 21-02-2023 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. *