THE JINDVA SEVA SAHAKARI MANDLI LIMITED,GANDHINAGAR V. THE ITO, WARD-1, GANDHINAGAR

ITA 515/AHD/2025

AI Insights

The case involves The Jindva Seva Sahakari Mandli Limited, which appealed against the order of the Commissioner of Income Tax (Appeals) - National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2015-16. The primary contention was the dismissal of their appeal on grounds of limitation, which they argued was against the principles of natural justice. Additionally, the assessee contested the validity of the order passed by the Income Tax Officer under section 143(3) read with section 263, which was previously quashed by the ITAT. The Tribunal's decision to allow the appeal was based on the precedent set in their earlier ruling, which quashed the section 263 order and nullified subsequent proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787174 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 06-03-2025
• Other Referred Cases: ITA No. 281/Ahd/2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C DHARANI NATH
• Assessee Lawyers: JAIMIN SHAH
• Keywords: Principle of natural justice; Revision of order
• Section: 143(3); 263; 271(1)(c); 234B

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.515/Ahd/2025 (Assessment Year: 2015-16) The Jindva Seva Sahakari Mandli Limited, At & Post-Jindva, Ta. Dehgam, District, Gandhinagar-382315. [PAN :AABAT5907 F] Vs. The Income Tax Officer, Ward-1, Gandhinagar. (Appellant) .. (Respondent) Appellant by : Shri Jaimin Shah, AR Respondent by: Shri C Dharani Nath, Sr. DR Date of Hearing 17.11.2025 Date of Pronouncement 17 .11.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal is filed by the Assessee against the appellate order dated 26.02.2025 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2015-16. 2. The assessee has raised the following grounds of appeal: 01. That the Ld. CIT(A), NFAC has erred both in law and on facts while dismiss the appeal on the grounds of limitation and therefore it is against Printed from counselvise.com ITA No. 515/Ahd/2025 Asst. Year : 2015-16 - 2– the principal of natural justice. The Hon'ble ITAT may please decide the appeal on merits 02. That the Ld. ITAT has already quashed the order u/s 263 of the Income Tax Act. 1961 on 09/03/2020, Therefore the order passed by the ITO u/s 143(3) rws. 263 of the Income Tax Act, 1961 is not valid ab-initio, however without considering the facts of the case of the appellant CIT(A) has dismissed the appeal on limitation is against the Principal of Natural Justice and therefore the disallowances made u/s 80P(2)(d) of the Act may please be allowed. 03. That the A.O. has disallowed claim of the appellant U/s 80P(2)(d) for Rs. 12,06,965/- on various income received from the co-op society and therefore considering the facts of the case, deduction u/s 80P(2)(d) of Rs. 12,06,965/-may please be allowed and the assessed Income of Rs.22.62,331/- require to be deleted. 04. That the Ld. A.O has wrongly mentioned the Income as per 143(3) of Rs 10,55,366/- which facts are wrong and therefore it require to be deleted. 05. That the appellant has not made any fault as mentioned in section 271(1)(c) of the Income Tax Act, 1961 and as such the penalty proceedings initiated may please be quashed. 06. That the appellant has neither committed default of Sec. 210 nor made any default in payment of advance tax and therefore unwanted interest charged u/s.234A 234B and 234C required to be deleted. 07. Your appellant craves leave to add, amend, deleted or alter any of the grounds till the appeal is finally heard and decided. 3. In this case, the order under section 263 was passed by the Ld. Principal Commissioner of Income Tax on 09.03.2020. Pursuant to this, the Assessing Officer passed the Assessment Order on 17.02.2022. The appeal filed against the Assessment Order passed under section 143(3) r.w.s. 263 was dismissed by the Ld. CIT(A) due to the non-compliance of the assessee. 4. Aggrieved by the order of the Ld. CIT(A), the assessee preferred an appeal before the Tribunal. Printed from counselvise.com ITA No. 515/Ahd/2025 Asst. Year : 2015-16 - 3– 5. The Ld. Counsel for the assessee submitted a copy of the order of the ITAT in the assessee’s own case in ITA No. 281/Ahd/2020 dated 17.02.2023, wherein the order passed by the Ld. PCIT under section 263 has been quashed and the subsequent proceedings have been treated as null and void. Accordingly, the appeal of the assessee is allowed. 6. In the result, the appeal of the assessee is allowed. The order is pronounced in the open Court on 17.11.2025. S /- Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 17.11.2025 MV आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad Printed from counselvise.com "