SHRI APPU DADA NEJE DUDHGANGA GR BIGAR SHETI SAH PAT SANSTHA MRY DATTAWAD,KOLHAPUR V. INCOME TAX OFFICER, ICHALKARANJI

ITA 1908/PUN/2025

AI Insights

The case involves Shri Appu Dada Neje Dudhganga Gr Bigar Sheti Sah Pat Sanstha Mry Dattawad, a cooperative society, which appealed against the ex-parte order of the Ld. CIT(A) / NFAC, Delhi, for the assessment year 2021-22. The society, engaged in providing credit facilities to its members, had its income assessed at Rs.33,29,360/- by the Assessing Officer, despite the society's claim for deductions under section 80P(2)(a)(i) of the Income Tax Act, 1961. The CIT(A) dismissed the appeal due to non-submission by the assessee, following which the assessee approached the Tribunal. The Tribunal found merit in the assessee's request for a final opportunity to present its case and directed the CIT(A) to re-examine the matter.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793220 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2021-2022
• Appeal Filed On: 09-08-2025
• Other Referred Cases: CIT vs. B.N. Bhattacharjee and Another (1979) 118 ITR 461 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAILEE DHOLE
• Assessee Lawyers: PRAMOD S SHINGTE

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT ITA No.1908/PUN/2025 Assessment Year : 2021-22 Shri Appu Dada Neje Dudhganga Gr Bigar Sheti Sah Pat Sanstha Mry Dattawad Near Post Office, A/p Dattawad, Dattawad Kolhapur – 416107 Vs. ITO, Ward 1, Ichalkaranji PAN : AACAD3258N (Appellant) (Respondent) Assessee by : Shri Pramod S Shingte Department by : Ms. Sailee Dhole, JCIT (through virtual) Date of hearing : 23-09-2025 Date of pronouncement : 23-09-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the ex-parte order dated 10.06.2025 of the Ld. CIT(A) / NFAC, Delhi, relating to assessment year 2021-22. 2. Facts of the case, in brief, are that the assessee is a Co-operative society registered under the Maharashtra Co-operative Societies Act, 1961 having principal business activity of providing credit facilities to its members. The case of the assessee was selected for scrutiny. In response to the notice issued by the Assessing Officer, the assessee filed the list of its members, copy of bank account of the society, Profit & Loss Account, expenses incurred, society registration certificate etc. It was submitted that as per the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), income received by co-operative society from its members Printed from counselvise.com 2 ITA No.1908/PUN/2025 and income received from the investment in other co-operative societies and co- operative banks is allowable as deduction u/s 80P(2)(a)(i) of the Act. Although the Assessing Officer accepted the contention of the assessee, however, in the final computation the Assessing Officer determined the income of the assessee at Rs.33,29,360/-. 3. Since, the assessee despite 4 opportunities granted by the Ld. CIT(A) / NFAC, did not make any submission, the Ld. CIT(A) / NFAC following the decision of Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and Another reported in (1979) 118 ITR 461 (SC) dismissed the appeal filed by the assesse for want of prosecution. 4. Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal by raising the following grounds: 1. On the facts and circumstances of the case and in law the CIT(A), NFAC erred in dismissing the appeal of the appellant as being infructuous without considering the fact that though the AO, in the body of the order allows the claim of the appellant society of deduction u/s 80P, in the final working the said deduction is denied, the income being taken as per the intimation u/s 143(1)(a). The appellant prays that the AO be directed to delete the addition. The appellant craves leave to add, amend, alter, modify, delete or add a new ground of appeal before or at the time of hearing. 5. I have heard the rival arguments made by both the sides and perused the orders of the Assessing Officer and Ld. CIT(A) / NFAC. It is an admitted fact that despite 4 opportunities granted by the Ld. CIT(A) / NFAC, the assessee did not make any submission for which he was constrained to pass the ex-parte order Printed from counselvise.com 3 ITA No.1908/PUN/2025 dismissing the appeal filed by the assessee. It is the submission of the Ld. Counsel for the assessee that although the Assessing Officer in principle has accepted the contention of the assessee that it is eligible for deduction u/s 80P, however, in the computation, he has not allowed the said deduction. It is also the submission of the Ld. Counsel for the assessee that given an opportunity, the assessee is in a position to substantiate its case by filing the requisite details. Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore the issue to the file of the Ld. CIT(A) / NFAC with a direction to grant one final opportunity to the assessee to substantiate its case by filing the requisite details and decide the appeal on merit by passing a speaking order as per fact and law. The assessee is also hereby directed to appear before the Ld. CIT(A) / NFAC on the appointed date and make its submissions, if any, without seeking any adjournment under any pretext failing which the Ld. CIT(A) / NFAC shall be at liberty to pass appropriate order as per law. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 23rd September, 2025. Sd/- (R. K. PANDA) VICE PRESIDENT पुणे Pune; दिन ांक Dated : 23rd September, 2025 GCVSR Printed from counselvise.com 4 ITA No.1908/PUN/2025 आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, ‘SMC’ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune S.No. Details Date Initials Designation 1 Draft dictated on 23.09.2025 Sr. PS/PS 2 Draft placed before author 23.09.2025 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order Printed from counselvise.com "