SHREE GAJANAN MAHILA GRAMIN BIGARSHETI SAHAKARI PATSANSTHA MARYADIT,SATARA V. INCOME TAX OFFICER 1, SATARA

ITA 3161/PUN/2025

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The case involves Shree Gajanan Mahila Gramin Bigarsheti Sahakari Patsanstha Maryadit, an Association of Persons, which did not file a return of income for the Assessment Year 2020-21. The Income Tax Officer initiated assessment proceedings under sections 147, 144, and 144B of the Income Tax Act, 1961, based on information regarding cash deposits, time deposits, and TDS, assessing the income at Rs.3,16,93,567. The assessee's appeal to the CIT(A) was dismissed in limine due to non-deposit of advance tax, as required under section 249(4)(b) of the Act. The Tribunal found that the CIT(A) should have adjudicated on the merits despite the non-deposit, as the advance tax liability could not be quantified without details from the preceding Assessment Year 2019-10.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838904 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2020-2021
• Appeal Filed On: 19-12-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAMOD SHAHAKAR
• Keywords: Reasonable cause; TDS

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.3161/PUN/2025 Assessment Year : 2020-21 Shree Gajanan Mahila Gramin Bigarsheti Sahakari Patsanstha Maryadit, A/P. Vahagaon, Tal. Karad, Satara 415110 Maharashtra PAN : AAHAS3528D Vs. Income Tax Officer, Ward-1, Satara Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2020-21 is directed against the order dated 11.12.2025 framed by National Faceless Appeal Centre, Delhi arising out of Assessment Order dated 13.12.2024 passed u/s.147 r.w.s.144 r.w.s.144B of the Income Tax Act, 1961 (in short ‘the Act’). 2. When the case called for, none appeared on behalf of the assessee despite due service of notice of hearing. With the assistance of ld. Departmental Representative and available records, we proceed to adjudicate the appeal exparte qua the assessee. Appellant by : None Respondent by : Shri Pramod Shahakar Date of hearing : 10.02.2026 Date of pronouncement : 16.02.2026 Printed from counselvise.com ITA Nos.3161/PUN/2025 Shree Gajanan Mahila Gramin Bigarsheti Sahakari Patsanstha Maryadit 2 3. We have heard the ld. DR and perused the record placed before us. We observe that the assessee is Association of Persons and did not file the return of income for A.Y. 2020-21. Based on certain information about cash deposit, time deposit and TDS, assessment proceedings u/s.147 r.w.s.144 r.w.s.144B of the Act have been carried out and income assessed at Rs.3,16,93,567/-. Assessee preferred appeal before ld.CIT(A) but the same has been dismissed in limine for non deposit of advance tax as referred in section 249(4)(b) of the Act. We note that ld.CIT(A) in para 3.5 of the impugned order has referred to the word “Not applicable” mentioned in Sl.No.9 of Form 35 and has held that the assessee was supposed to make payment equal to the amount of advance tax payable on its income. We find that in absence of any detail of the income of the preceding A.Y. 2019-10, there cannot be any quantification of advance tax liability and ld.CIT(A) ought to have adjudicated on merits of the case. 4. Under these facts and circumstances, we deem it appropriate to restore the issues raised in the instant appeal to the file of ld.CIT(A) for necessary adjudication on merits as contemplated u/s.250(6) of the Act and then decide in accordance with law after giving reasonable opportunity of hearing to the assessee. Assessee is also directed to remain vigilant and make satisfactory compliance to the notice(s) of hearing issued by ld.CIT(A) and should refrain from taking adjournments unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. Printed from counselvise.com ITA Nos.3161/PUN/2025 Shree Gajanan Mahila Gramin Bigarsheti Sahakari Patsanstha Maryadit 3 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 16th day of February, 2026. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दिन ांक / Dated : 16th February, 2026. Satish आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : 1. अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “B” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 5. ग र्ड फ़ इल / Guard File. आिेश नुस र / BY ORDER, // True Copy // Assistant Registrar, आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune. Printed from counselvise.com "