PARTH KRISHI SAKH SAHAKARI SAMITI MARYADIT,SEHORA V. INCOME TAX OFFICER WARD1(3), JABALPUR

ITA 93/JAB/2024

AI Insights

The case involves Parth Krishi Sakh Sahakari Samiti Karyadit, the appellant, contesting an assessment order for the year 2016-17 which determined their income at Rs.14,34,709 and disallowed deductions under section 80P of the Income Tax Act, 1961. The initial appeal to the CIT(A) was dismissed due to non-prosecution. The Tribunal noted the absence of representation from the assessee during the proceedings and acknowledged that the assessee was not given a reasonable opportunity to present their case at both the assessment and appellate stages. Consequently, the Tribunal decided to set aside the CIT(A)'s order and remand the case back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716852 (ITAT-JABALPUR)
• Duration Of Justice: 1 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 20-05-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: N. M. PRASAD; .
• Assessee Lawyers: SAPAN USRETHE
• Keywords: Set aside; Opportunity of being heard
• Section: 143(3); 2

Judgement Text

"I.T.A. No.93/JAB/2024 Assessment Year:2016-17 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “SMC”, JABALPUR BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.93/JAB/2024 Assessment year:2016-17 Parth Krishi Sakh Sahakari Samiti Karyadit, 01 Tehsil Sehora, Village Sihora, Jabalpur. PAN:AABAP7294B Vs. Income Tax Officer, Ward-1(3), Jabalpur. (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.93/JBP/2024 has been filed by the assessee for assessment year 2016-17 against impugned appellate order dated 30/03/2024 (DIN & Order No.ITBA/APL/S/250/2023-24/1063694831(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that the assessee filed its return of income on 27/03/2018 declaring total income of nil. The Assessing Officer completed the assessment and passed assessment order on 14/12/2018 Appellant by Shri Sapan Usrethe, Advocate Respondent by Shri N. M. Prasad, Sr. D.R. 1 Printed from counselvise.com I.T.A. No.93/JAB/2024 Assessment Year:2016-17 2 u/s 143(3) of the Income Tax Act, 1961 (“the Act” for short) determining the total income of the assessee at Rs.14,34,709/-. The Assessing Officer disallowed an amount of Rs.14,34,709/- u/s 80P of the Act. Being aggrieved, the assessee filed appeal against the assessment order in the office of learned CIT(A). Vide impugned order dated 30/03/2024, the assessee’s appeal was dismissed by the learned CIT(A) for non prosecution. (B) At the time of hearing before us, there was no representation from the assessee’s side. In the absence of any representation from the assessee’s side, the learned D.R. for Revenue was heard. On perusal of records, it is seen that during the course of assessment proceedings, the Assessing Officer required the assessee to file documents and explanation for ascertaining that the assessee fulfills the requirement of section and qualifies for the deduction u/s 80P of the Act. Since the assessee had not filed the required documents and explanation, the Assessing Officer disallowed the claim of the assessee and added to the total income of the assessee. In the appellate proceedings before the learned CIT(A), since there was no representation from the assessee’s side, the learned CIT(A) passed ex-parte order qua the assessee. It is found on perusal of records, that the assessee was not provided reasonable opportunity during appellate proceedings in the office of learned CIT(A) and during assessment proceedings. In response to a query from Bench, the learned Departmental Representative for Revenue submitted that the issue in dispute regarding aforesaid addition may be restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law after providing reasonable opportunity of being heard to the assessee. In view of the foregoing, the order of learned CIT(A) is set aside and restored Printed from counselvise.com I.T.A. No.93/JAB/2024 Assessment Year:2016-17 3 back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law after providing reasonable opportunity of being heard to the assessee. (E) In the result, the appeal of the assessee is partly allowed for statistical purposes. (Order pronounced in the open court on 21/08/2025) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:21/08/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Jabalpur Printed from counselvise.com "