RAJARAMBAPU PATIL NAGARI SAH PATSANSTA MARYADIT HA ,AT POST ASHTA , TAL WALWA DIST SANGLI V. INCOME TAX OFFICER WARD 5, SANGLI

ITA 1262/PUN/2025

AI Insights

The case involves Rajarambapu Patil Nagari Sah. Patsansta Maryadit Ashta, a credit cooperative society, which appealed against the order of the Ld. CIT(A)/NFAC for the assessment year 2020-21. The society had filed its return declaring nil income after claiming a deduction under section 80P(2)(a)(i) of the IT Act, which was disallowed by the Assessing Officer. The CIT(A) dismissed the appeal due to a significant delay in filing. The Tribunal considered the circumstances of the delay, including the death of the society's Chartered Accountant, and decided to remand the case for a fresh decision on the merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 713333 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2020-2021
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AKHILESH SRIVASTVA
• Assessee Lawyers: UMESH KUMAR MALI VIRTUAL; LD. A NFAC
• Keywords: Additional evidence
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1262/PUN/2025 िनधाᭅरण वषᭅ / Assessment Year : 2020-21 Rajarambapu Patil Nagari Sah. Patsansta Maryadit Ashta, Ashta, A.P. Ashta, Tal- Walwa, Dist.- Sangli- 416301. PAN : AAAAR0355G Vs. ITO, Ward-5, Sangli. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 24.03.2025 passed by Ld. CIT(A)/NFAC for the assessment year 2020-21. 2. Facts of the case, in brief, are, that the assessee is a credit cooperative society engaged in business of providing credit facilities to its members and accepting deposits from them. The assessee cooperative society has filed its return of income declaring Nil Assessee by : Shri Umesh Kumar Mali (Virtual) Revenue by : Shri Akhilesh Srivastva Date of hearing : 16.07.2025 Date of pronouncement : 31.07.2025 Printed from counselvise.com ITA No.1262/PUN/2025 2 income after claiming deduction of Rs.64,72,505/- u/s 80P(2)(a)(i) of the IT Act. The case was selected for scrutiny and after considering the submissions of the assessee, the Assessing Officer completed the assessment u/s 143(3) r.w.s. 144B of the IT Act determining taxable income of Rs.64,72,504/-. The above assessed income includes disallowance of deduction u/s 80P(2)(a)(i) of the IT Act of Rs.64,72,504/-. 3. Since the appeal before Ld. CIT(A)/NFAC was filed belatedly i.e. with a delay of 435 days, Ld. CIT(A)/NFAC dismissed the appeal filed by the assessee without condoning the delay and without admitting the same for adjudication on merits of the case. 4. It is this order against which the assessee is in appeal before this Tribunal. 5. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book furnished by the assessee. It is the sole prayer of the counsel of the assessee that under identical facts in the case of assessee itself for assessment year 2018-19, deduction u/s 80P of the IT Act was allowed to the assessee by Ld. CIT(A)/NFAC and accordingly it was prayed before us that following the principle of parity, since the facts of the case Printed from counselvise.com ITA No.1262/PUN/2025 3 are same, the deduction u/s 80P of the IT Act may kindly be allowed for this year also. 6. In this regard, we find that admittedly the deduction u/s 80P of the IT Act was allowed to the assessee by Ld. CIT(A)/NFAC for assessment year 2018-19. However, we also find that Ld. CIT(A)/NFAC has not condoned the delay of 435 days and the appeal of the assessee for the period under consideration was dismissed without admitting the same for adjudication on merits of the case. In this regard, Ld. Counsel of the assessee submitted before us that the Chartered Accountant, Anil Joshi who was looking after income tax matter of the assessee cooperative society died on 28.05.2022 and therefore the office bearers of the assessee society missed out to look into the matter and forgot to file the appeal within time. We find force in the above arguments of the assessee and in the interest of justice, we deem it appropriate to set-aside the ex-parte order passed by Ld. CIT(A)/NFAC and remand the matter back to his file with a direction to condone the delay and decide the appeal afresh on merits of the case as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT(A)/NFAC in this regard and produce Printed from counselvise.com ITA No.1262/PUN/2025 4 requisite documents/ additional evidences/explanations in support of grounds of appeal without taking any adjournment under any pretext, otherwise Ld. CIT(A)/NFAC shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal raised by the assessee are partly allowed. 7. In the result, the appeal filed by the assessee is partly allowed for statistical purposes. Order pronounced on this 31st day of July, 2025. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 31st July, 2025. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT/CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "