SADASHIV SHEJAL NAGARI SAHAKARI PATSANSTHA MARYADIT,SANGLI V. ITO WARD -2, PUNE

ITA 1363/PUN/2025

AI Insights

The case involves Sadashiv Shejal Nagari Sahakari Patsanstha Maryadit, a primary credit cooperative society, which appealed against the order of the CIT(A)/NFAC for the assessment year 2020-21. The society had filed a return declaring nil income after claiming a deduction under section 80P(2)(a)(i) of the IT Act. However, the income was assessed at Rs.27,58,658 due to the disallowance of the deduction. The CIT(A) dismissed the appeal due to the absence of the assessee, leading to an ex-parte order. The Tribunal found that the assessee did not receive the notices properly, leading to the setting aside of the CIT(A)'s order and remanding the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772186 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2020-2021
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MILIND DEBAJE
• Assessee Lawyers: NARENDRA JOSHI VIRTUAL
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1363/PUN/2025 िनधाŊरण वषŊ / Assessment Year : 2020-21 Sadashiv Shejal Nagari Sahakari Patsanstha Maryadit, 924B, Kokitkar Bhava, Upper Gadgil Fruit Shop, Kapad Peth, Sangli- 416416. PAN : AABAS9495F Vs. ITO, Ward-2, Sangli. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 27.03.2025 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 primary credit cooperative society duly registered under Maharashtra State Cooperative Societies Act. The assessee has e-filed return of income on 06.12.2020 declaring total income at Rs.Nil after Assessee by : Shri Narendra Joshi (Virtual) Revenue by : Shri Milind Debaje Date of hearing : 28.08.2025 Date of pronouncement : 29.08.2025 Printed from counselvise.com ITA No.1363/PUN/2025 2 claiming deduction u/s 80P(2)(a)(i) of the IT Act. The case was selected for scrutiny through CASS and statutory notices were issued to the assessee. The assessment was completed u/s 143(3) r.w.s. 144B of the IT Act by determining total income at Rs.27,58,658/-. The above assessed income includes addition of Rs.27,58,658/- on account of disallowance of deduction u/s 80P of the IT Act. 3. Since the assessee remained absent, Ld. CIT(A) dismissed the appeal filed by the assessee and confirmed the order passed by the Assessing Officer. 4. It is this order against which the assessee is in appeal before this Tribunal. 5. Ld. AR appearing from side of the assessee submitted before us that the order passed by Ld. CIT(A)/NFAC is unjustified. Ld. AR submitted that somehow the notices issued by Ld. CIT(A)/NFAC could not be seen by the concerned person which resulted in ex-parte order passed by Ld. CIT(A)/NFAC. Ld. AR further submitted that the assessee cooperative society is entitled to claim deduction u/s 80P of the IT Act and if one opportunity is provided to the assessee, he will substantiate the grounds of appeal before Ld. CIT(A)/NFAC. Accordingly, Ld. AR requested before Printed from counselvise.com ITA No.1363/PUN/2025 3 the bench to set-aside the ex-parte order passed by Ld. CIT(A)/NFAC and further requested to provide one opportunity to appear before Ld. CIT(A)/NFAC. 6. Ld. DR appearing from side of the Revenue relied on the orders passed by the subordinate authorities and requested to confirm the same. 7. We have heard Ld. Counsels from both the sides and perused the material available on record including paper book as well as case laws furnished by the assessee. In this regard, we find that admittedly Ld. CIT(A)/NFAC issued five notices of hearing to the assessee. However, we find that last two notices of hearing were issued within a period of only 12 days time. Considering the totality of the facts of the case 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 him with a direction to decide the appeal afresh and 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 relevant documents/evidences/explanations in support of grounds of appeal without taking any adjournment under any pretext, otherwise Ld. Printed from counselvise.com ITA No.1363/PUN/2025 4 CIT(A)/NFAC shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal raised by the assessee are allowed for statistical purposes. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 29th day of August, 2025. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 29th August, 2025. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” 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 "