JALGAON JILHA SAHAKARI COTTAN MARKETING FEDRATION,JALGAON V. ITO, WARD1(4), JALGAON, JALGAON

ITA 616/PUN/2025

AI Insights

The case involves the Jalgaon Jilha Sahakari Cotton Marketing Federation Limited, a cooperative society, which appealed against the order of the CIT(A), NFAC, Delhi. The appeal was directed against the disallowance of a deduction claimed under section 80P(2)(a)(iv) of the Income-tax Act, 1961, for the assessment year 2018-19. The Assessing Officer had denied the deduction due to non-compliance by the assessee, which was attributed to the COVID-19 pandemic. The Tribunal noted the Supreme Court's extension of limitation periods due to the pandemic and decided to remand the case back to the Assessing Officer for a fresh assessment, providing the assessee an opportunity to present its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780032 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 04-03-2025
• Other Referred Cases: Cognizance for extension of limitation, (2022) 441 ITR 722
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMNATH P MURKUNDE
• Assessee Lawyers: DEEPA KHARE
• Keywords: Reasonable cause; Period of limitation; Time period of passing order
• Section: 143(3); 142(1)

Judgement Text

" आयकर अपीलीय अधिकरण \" ए \" ।येंयपीण प णी या न् IN THE INCOME TAX APPELLATE TRIBUNAL \"A\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं / ITA No.616/PUN/2025 धििेंारण वर्ा /Assessment Year: 2018-2019 Jalgaon Jilha Sahakari Cotton Marketing Fedration Limited, 135/1, Jilha Peth, Near S.B.I., Jalgaon-425001 Maharashtra PAN-AADFJ8195Q Vs. ITO, Ward 1(4), Jalgaon अपीलेंर्थी / Appellant प्रत्यर्थी/Respondent Assessee by: Smt. Deepa Khare Department by: Shri Ramnath P Murkunde Date of hearing: 24-09-2025 Date of Pronouncement: 06-10-2025 आदीश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER:- This appeal at the instance of the assessee is directed against the order of Ld. CIT(A), NFAC, Delhi passed u/s 250 of the Income-tax Act, 1961 dated 30.01.2025 which is arising out of Order passed u/s 143(3) of the Act dated 10.02.2021. 2. Assessee has raised following grounds of appeal:- 1. The learned CIT(A) has erred on facts and in law in confirming the disallowance of deduction u/s 80P(2)(a)(iv) without appreciating the facts and circumstances of the case. 2. The learned CIT(A) has erred on facts and in law in not appreciating that the non- compliance was reasons beyond the control of the appellant. The appellant prays that opportunity may kindly be provided to explain its case. Printed from counselvise.com 2 ITA No.616/PUN/2025 3. The appellant craves leave to amend, alter, add or delete all or any of the above grounds of appeal. 3. At the outset Ld. Counsel for the assessee requested for restoring all the issues raised in the instant appeal to the file of Ld. CIT(A) as the assessee could not make proper compliance during the appellate proceedings before Ld. CIT(A) on account of the reasons beyond the control of the appellant. 4. Ld. Senior Departmental Representative (DR) vehemently argued supporting the order of Ld. CIT(A). 5. We have heard rival contentions and perused the record placed before us. We observe that the assessee is a Co- operative Society and it furnished its return of income for A.Y. 2018-19 dated 19.10.2018 declaring taxable income at Rs. 2,50,000/- after claiming deduction u/s 80P(2)(a)(iv) of the Act at Rs. 1,08,88,013/- However in the course of assessment proceedings carried out u/s 143(3) r.w.s. 143(3)(A) and 143(3)(B) of the Act, Ld. Assessing Officer (AO) denied the deduction u/s 80P(2)(a)(iv) of the Act on account of non- compliance of the assessee. Further the assessee preferred appeal before Ld. CIT(A) but again failed to appear on various opportunities granted by the Ld. CIT(A). 6. We notice that the assessment proceedings have been carried out during the Covid-19 pandemic period when there were restrictions on the movement of general public and the notice issued by Ld. AO u/s 142(1) of the Act are dated 23.11.2020, 10.12.2020, 23.12.2020, 30.12.2020 and 05.01.2021. Even the assessment order has been framed on 10.02.2021. Hon’ble Supreme Court in the case of Cognizance Printed from counselvise.com 3 ITA No.616/PUN/2025 for extension of limitation, (2022) 441 ITR 722 dated 10.01.2022 suo moto extended the limitation period falling between 15.03.2020 till 28.02.2022 on account of the difficulties faced by the citizens of the Country on account of pandemic Covid-19. Considering the same we find that in the larger interest of justice and being fair to both the parties the issue raised in the instant appeal deserves to the file of the Ld. Jurisdictional Assessing Officer (JAO) for carrying out denovo assessment proceedings for the impugned A.Y. 2018-19 and to frame the assessment order in accordance with law after considering the details to be filed by assessee. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 7. In the result appeal of the assessee is allowed for statistical purposes. Order pronounced on this 06th day of October, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER प णी/ Pune; ददिेंंक /Dated: 06th October, 2025. Neeta Printed from counselvise.com 4 ITA No.616/PUN/2025 आदीश की प्रधिधलधप अग्रीधर्ि /Copy of the Order forwarded to: 1. अपीलेंर्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. धवभेंगीय प्रधिधिधि, आयकर अपीलीय अधिकरण, \"A\" बाच, प णी / DR, ITAT, \"A\" Bench, Pune. 5. गेंर्ा फेंइल / Guard File. आदीशेंि सेंर / BY ORDER, Senior Private Secretary आयकर अपीलीय अधिकरण, प णी /ITAT, Pune. Printed from counselvise.com "