S288 PILIKKALPALAYAM PACCS LTD.,NAMAKKAL V. ITO, WARD-2, NAMAKKAL

ITA 1118/CHNY/2025

AI Insights

The case involves the S288 Pilikkalpalayam Primary Agricultural Cooperative Credit Society Limited, which appealed against the order of the Commissioner of Income Tax (Appeals) for the Assessment Year 2018-19. The primary issue was the disallowance of a deduction claimed under section 80P of the Income Tax Act, which was upheld by the CIT(A) due to the assessee's failure to respond to hearing notices or provide evidence. The Tribunal, considering the principles of substantial justice, decided to give the assessee another opportunity to present their case, subject to the payment of costs.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 706061 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANITHA
• Assessee Lawyers: A.TAMILAMUDAN
• Keywords: Set aside
• Section: 147

Judgement Text

"आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री मनु क ुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला, लेखा सदस्य क े सिक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1118/Chny/2025 Assessment Years: 2018-19 S288 Pilikkalpalayam Primary Agricultural Cooperative Credit Society Limited, Pilikkalpalayam Post, Paramathi velur Taluka, Namakkal, Tamil Nadu-637 213. [PAN: AAGAS9732C] Income Tax Officer, Ward-2, Namakkal. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr.A.Tamilamudan, C.A. प्रत्यर्थी की ओर से /Revenue by : Ms.Anitha, Addl.CIT सुनवाई की तारीख/Date of Hearing : 18.06.2025 घोषणा की तारीख /Date of Pronouncement : 30.06.2025 आदेश / O R D E R PER MANU KUMAR GIRI, JM: This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals) (NFAC) Delhi [CIT(A)] dated 12.02.2025 for Assessment Year 2018-19. 2. Brief facts of the case are that the assessee instituted appeal before the ld.CIT(A) against the order u/s 147 of the Act wherein AO disallowed the deduction claimed u/s 80P of the Act. However, the ld. CIT(A) uphold the order of AO and dismissed the appeal on the ITA No.1118 /Chny/2025 Page - 2 - of 3 ground that the assessee has neither responded to the hearing notices nor filed any evidence to support the grounds raised in the appeal. Aggrieved, assessee is in appeal before us. 3. Before the ld. Counsel for assessee submitted that the assessee inadvertently not noticed the hearing notices sent. He further submits that the assessee may be given an opportunity to prosecute the appeal before the ld. CIT(A).The ld.DR relied upon the order of the ld.CIT(A) and pleaded for the dismissal of the appeal. 4. Though we some extent concur with the submissions of Ld.DR Ms. Anitha, Addl. CIT however, keeping in mind the reasons furnished and substantial justice, grant one more opportunity to the assesee to prosecute the appeal on merits. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for hearing on merits subject to cost of Rs.10,000/- (Rupees ten thousand) which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same will be furnished by the Assessee before Ld.CIT(A) whose shall proceed for hearing the appeal on merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith ITA No.1118 /Chny/2025 Page - 3 - of 3 without any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the appeal proceedings on merits as per law. 5. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 30th day of June, 2025 at Chennai. Sd/- Sd/- (अमिताभ शुक्ला) ( िनु क ुिार गिरर) ( Amitabh Shukla ) ( Manu Kumar Giri) लेखा सदस्य / Accountant Member न्याययक सदस्य/ Judicial Member चेन्नई/Chennai, धदनांक/Dated: 30th , June-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF "