KPSPL 94 GOVINDAVADI PRIMARY AGRICULTURAL CO-OP CREDIT SOCIETY LIMITED,KANCHIPURAM V. ITO WARD 1, KANCHIPURAM

ITA 3414/CHNY/2024

AI Insights

The case involves KPSPL 94 Govindavadi Primary Agricultural Co-op. Credit Society Ltd., which appealed against the disallowance of deductions claimed under section 80P of the Income-tax Act, 1961 for the assessment years 2018-19, 2019-20, and 2020-21. The disallowance was initially made by the A.O due to lack of supporting documentation, and the appeal was dismissed ex-parte by the CIT(A) for the same reason. The Tribunal, upon review, found that the assessee was not given a proper opportunity to present its case and thus decided to remit the matter back to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107099 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A. SASIKUMAR
• Keywords: Set aside; Principle of natural justice
• Section: 147; 144; 80P

Judgement Text

"आयकर अपीलीय अिधकरण, ‘डी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI \u0019ी यस यस िव\u001cने\u001e रिव, \u0011ा ियक सद एवं \u0019ी जगदीश, लेखा सद क े सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3414, 3415 & 3416/Chny/2024 िनधा =रण वष= /Assessment Years: 2018-19, 2019-20 & 2020-21 KPSPL 94 Govindavadi Primary Agricultural Co-op. Credit Society Ltd., Govindavadi, Kanchipuram Taluka, Kanchipuram District – 631 502. Vs. The Income Tax Officer, Ward-1, Kanchipurm. [PAN: AABAK 5064C] (अपीलाथ\u0007/Appellant) (\b\tयथ\u0007/Respondent) अपीला थJ की ओर से/ Appellant by : None LMथJ की ओर से /Respondent by : Shri A. Sasikumar, CIT सुनवा ई की ता रीख/Date of Hearing : 25.02.2025 घोषणा की ता रीख /Date of Pronouncement : 28.02.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid three appeals filed by the assessee for Assessment Years (AYs) 2018-19, 2019-20 & 2020-21 arises out of the common order of Learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [hereinafter “CIT(A)”] dated 29.10.2024. ITA Nos.3414, 3415 & 3416/Chny/2024 :- 2 -: 2. When these appeals were taken up for hearing, none appeared on behalf of the assessee. Accordingly, the hearing was proceeded with the able assistance of Ld. Departmental Representative, Shri A. Sasikumar, CIT. 3. The sole ground of appeal in these appeals of assessee are against the disallowance of claim of deductions u/s. 80P of the Income-tax Act, 1961 (hereinafter \"the Act\"). 4. The assessee is a primary agricultural co-operative society registered under Tamil Nadu Co-operative Societies Act. During the assessment proceedings, the A.O disallowed the claim of disallowance u/s.80P of the Act u/s. 147 r.w.s 144 r.w.s 144B of the Act. The disallowance was made on the grounds that the assessee failed to provide supporting documentation to substantiate its eligibility for claiming the deduction under section 80P of the Act. Aggrieved, the assessee preferred an appeal before Ld. CIT(A). However, the Ld. CIT(A) dismissed the appeal ex-parte in the absence of supporting evidence in support of its claim. 5. The Ld. Departmental Representative (DR), on the other hand, has relied on the orders of lower authorities. ITA Nos.3414, 3415 & 3416/Chny/2024 :- 3 -: 6. We have heard the rival submissions, and perused the materials available on record. Upon perusal of the orders of A.O as well as Ld. CIT(A), we find that the orders have been passed ex-parte without giving proper opportunity to the assessee. We are of the opinion that keeping in view the principles of natural justice, the assessee be provided with another opportunity of hearing to substantiate its case before the Ld. CIT(A). Accordingly, we set aside the orders passed by the A.O and the Ld. CIT(A) and remit the matter back to the file of the Ld. CIT(A) to adjudicate this appeal afresh in accordance with law. We also direct the assessee to appear before the Ld. CIT(A) on the date of hearing without fail and furnish complete details for fresh consideration. In view of the above, all the three appeals filed by the assessee are allowed for statistical purposes. 7. In the result, all the three appeals filed by the assessee are allowed for statistical purposes. Order pronounced on 28th February, 2025. Sd/- Sd/- (यस यस िव\u001cने\u001e रिव) (SS Viswanethra Ravi) \u0001याियक \u0001याियक \u0001याियक \u0001याियक सद\bय सद\bय सद\bय सद\bय / Judicial Member (जगदीश) (Jagadish) लेखा लेखा लेखा लेखा सद\u0011य सद\u0011य सद\u0011य सद\u0011य /Accountant Member ITA Nos.3414, 3415 & 3416/Chny/2024 :- 4 -: चे\u0013नई/Chennai, \u0016दनांक/Dated: 28th February, 2025. EDN/- आदेश क\u0019 \bितिल\u001cप अ\u001dे\u001cषत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b\tथ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Chennai 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF "