SULUR PANCHAYAT UNION EMPLOYEES TEACHERS CO-OP. THRIFT AND CREDIT SOCIETY LTD.,SULUR V. .ITO, NCW-4(1), COIMBATORE

ITA 2725/CHNY/2024

AI Insights

The case involves the Sulur Panchayat Union Employees and Teachers Co-operative Thrift and Credit Society Ltd., which appealed against the orders of the Assessing Officer and the CIT(A) regarding the disallowance of a deduction claimed under section 80P of the Income-tax Act, 1961. The Assessing Officer had initially passed an ex-parte order due to non-compliance with notices, leading to a disallowance of the claimed deduction. The CIT(A) also dismissed the appeal for similar reasons. The Tribunal found that the assessee was not provided sufficient opportunity to present their case at both levels and decided to remit the case back to the Assessing Officer for a fresh examination on merits.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 107253 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2021-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANITHA
• Assessee Lawyers: KARUNANANDHAM
• Keywords: Set aside; Principle of natural justice
• Section: 144; 143(2); 80P

Judgement Text

"आयकर अपीलीय अिधकरण, ‘सी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI \u0019ी जॉज\u001c जॉज\u001c क े, उपा \u001e\u001f एवं \u0019ी जगदीश, लेखा सद' क े सम\u001f BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2725/Chny/2024 िनधा \u001cरण वष\u001c /Assessment Year: 2021-22 Sulur Panchayat Union Employees and Teachers Co-operative Thrift and Credit Society Ltd., 1A, Chairman Karuppanathevar Street, Sulur – 641 402. Vs. The Income Tax Officer, Non Corporate Ward-4(1), Coimbatore. [PAN: AAMAS 0081L] (अपीलाथ\u0007/Appellant) (\b\tयथ\u0007/Respondent) अपीला थF की ओर से/ Appellant by : Shri Karunanandham, Advocate HIथF की ओर से /Respondent by : Ms. Anitha, Addl. CIT सुनवा ई की ता रीख/Date of Hearing : 18.12.2024 घोषणा की ता रीख /Date of Pronouncement : 20.12.2024 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2021-22 arises out of the order of Learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [hereinafter “CIT(A)”] dated 24.07.2024 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s. 144 r.w.s 144B of the Income-tax Act, 1961 (hereinafter “the Act”) dated 15.12.2022. ITA No.2725/Chny/2024 :- 2 -: 2. There is a delay of 31 days in filing the appeal by the assessee. The assessee has filed condonation petition stating the reasons for delay in filing the appeal. We have considered the petition of delay in filing the appeal and satisfied that there was sufficient cause for not filing the appeal within the prescribed time limit. Hence, the delay is condoned accordingly. 3. The assessee has filed its return of income on 09.03.2022 by showing total income at Nil after claiming deduction u/s. 80P of the Act of Rs. 33,23,796/-. The A.O has issued various notices u/s. 143(2) of the Act which remain not complied and therefore, the A.O passed order u/s. 144 of the Act disallowing the claim u/s. 80P of the Act. Aggrieved, the assessee preferred an appeal before Ld. CIT(A). On appeal, the Ld. CIT(A) has issued three notices from 05.12.2023 to 20.06.2024, but there is no compliances to the notices and therefore, the Ld. CIT(A) dismissed the appeal. 4. The Ld. Authorized Representative (A.R) of the assessee before us has contended that sufficient opportunity was not provided to the assessee either before A.O or before Ld. CIT(A) and both the orders have been passed ex-pare and therefore the case may be remitted back to the A.O for fresh consideration in the interest of justice. ITA No.2725/Chny/2024 :- 3 -: 5. The Ld. Departmental Representative (DR), on the other hand, has relied on the orders of lower authorities. 6. We have heard the rival submissions, and perused the materials available on record. On perusal of the orders of A.O as well as Ld. CIT(A), we find that the orders have been passed ex-parte for the non- compliance by the assessee. The Ld. A.R has submitted that the Ld. CIT(A) has not decided the issue on merits, therefore the case may be remanded back to the A.O for adjudication on merits. We are of the opinion that keeping in view the principles of natural justice, the assessee be provided with another opportunity of hearing to substantiate his case before the A.O. Accordingly, we set aside the orders passed by the A.O and the Ld. CIT(A) and remit the matter back to the file of the A.O to adjudicate this appeal afresh in accordance with law, after giving reasonable opportunity to the assessee. We also direct the Assessee to appear before the A.O on the date of hearing without fail and furnish complete details for his fresh consideration. In view of the above, the appeal filed by the assessee is allowed for statistical purposes only. ITA No.2725/Chny/2024 :- 4 -: 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 20th December, 2024. Sd/- Sd/- (जॉज\u001c जॉज\u001c क े) (George George K) उपा \u001e\u001f / Vice President (जगदीश) (Jagadish) लेखा लेखा लेखा लेखा सद\u0011य सद\u0011य सद\u0011य सद\u0011य /Accountant Member चे\u0013नई/Chennai, \u0016दनांक/Dated: 20th December, 2024. EDN/- आदेश क\u0019 \bितिल\u001cप अ\u001dे\u001cषत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b\tथ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Coimbatore 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF "