NANGAL KHURD CO-OPERATIVE AGRICULTURAL SERVICE SOCIETY LIMITED,UNA V. INCOME TAX OFFICER, UNA

ITA 920/CHANDI/2025

AI Insights

The case involves the Nangal Khurd Co-Operative Agricultural Service Society Limited, which appealed against an order from the Commissioner of Income Tax (Appeals), NFAC, confirming an addition of cash deposits amounting to Rs. 24.09 Lacs under section 69A of the Income Tax Act due to lack of documentary evidence. The appeal was initially delayed by 381 days, for which condonation was sought and granted based on an affidavit from the society's administrator. The tribunal, considering the principles of natural justice and the nature of the appellant as a society of agriculturists, admitted the appeal and restored the matter to the CIT(A) for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787808 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 16-07-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR LD.
• Assessee Lawyers: BHARAT POPLANI LD
• Keywords: Principle of natural justice
• Section: 147; 144

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.920/CHANDI/2025 (िनधाŊरणवषŊ / Assessment Year: 2017-18) Nangal Khurd Co-Operative Agricultural Service Society Limited Village Nangal Khurd, Nangal Khurd Tehsil Haroli, UNA (HP) - 174301 बनाम/ Vs. ITO, UNA Himachal Pradesh - 174301 ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AACAN-3032-G (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : Sh. Bharat Poplani (CA) – Ld. AR ŮȑथŎकीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 20-11-2025 घोषणाकीतारीख /Date of Pronouncement : 20-11-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 10-04-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 147 r.w.s. 144 r.w.s. 144B of the Act on 20-09-2021. The registry has noted delay of 381 days in the appeal, the condonation of which has been sought by Printed from counselvise.com 2 Ld. AR on the strength of condonation petition which is accompanied by an affidavit of the administrator of assessee-society. The Ld. Sr. DR has pleaded for dismissal of the appeal. 2. In the assessment order, Ld. AO made addition of cash deposits for Rs.24.09 Lacs u/s 69A for want of documentary evidences from the assessee. The Ld. CIT(A) confirmed the same for want of any compliances from the assessee. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is to admit the appeal and restore the assessment back to the file of Ld. CIT(A) which has been opposed by Ld. Sr. DR. The Ld. AR stated that the assessee is in a position to substantiate the deposits, if another opportunity is granted to the assessee. 3. Keeping in mind the principles of natural justice and considering the fact that the assessee is a society of agriculturist, we admit the appeal and restore the appeal back to the file of Ld. CIT(A) for de novo adjudication with a direction to the assessee to plead and prove its case. All the issues are kept open. 4. The appeal stand allowed for statistical purposes. Order pronounced on 20th November, 2025. Sd Sd (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 20-11-2025 Printed from counselvise.com 3 आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF ASSISTANT REGISTRAR ITAT CHANDIGARH Printed from counselvise.com "