UNHEL GRAM SEWA SAHKARI SAMITI LTD,JHALAWAR V. ITO WARD JHALAWAR, JHALAWAR

ITA 499/JPR/2025

AI Insights

The case involves the Unhel Gram Sewa Sahkari Samiti Ltd., a cooperative society, which appealed against the order of the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2017-18. The appeal was directed against the order under section 144 of the Income Tax Act, issued by the ITO, Ward-Jhalawar, due to non-appearance of the assessee and non-furnishing of additional evidence at earlier stages. The primary issues in the appeal were the disallowance of deduction under section 80P and additions under section 68 amounting to Rs. 11,50,000, related to cash deposits during the demonetization period. The Tribunal found merit in the assessee's request for a fair opportunity to present additional evidence and thus remanded the matter back to the Jurisdictional Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705634 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAUTAM SINGH CHOUDHARY
• Assessee Lawyers: DINESH KUMAR
• Keywords: Additional evidence; Reasonable cause
• Section: 144; 68

Judgement Text

" vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh euh\"k cksjkM] ys[kk lnL; ds le{k BEFORE: SHRI MANISH BORAD, AM vk;dj vihy la-@ITA. No. 499/JPR/2025 fu/kZkj.k o\"kZ@Assessment Year : 2017-18 Unhel Gram Sewa Sahkari Samiti Ltd. Kadodia Dist Jhalawar, Jhalawar cuke Vs. ITO, Ward Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATU4217F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Dinesh Kumar (Adv.) jktLo dh vksj ls@ Revenue by : Shri Gautam Singh Choudhary, JCIT lquokbZ dh rkjh[k@ Date of Hearing : 30/06/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement :02/07/2025 vkns'k@ ORDER PER: MANISH BORAD, AM This appeal at the instance of the assessee is directed against the order of the ld. CIT(A), National Faceless Appeal Centre, Delhi dated 29.01.2025 [Here in after referred as “CIT(A)/NFAC”] for the assessment year 2017-18, which is arising out of the order u/s 144 of the Act dated 30.09.2019 framed by ITO, Ward -Jhalawar. ITA No. 499/JPR/2025 Unhel Gram Sewa Sahkari Samiti Ltd vs. ITO 2 2. At the outset, ld. Counsel for the assessee referring to ground Nos. 1 to 4 raised against disallowance of deduction u/s 80P of the Act as well as additions u/s 68 of the Act at Rs. 11,50,000/- stated that for unavoidable reasons, assessee could not appear before the Assessing Officer and was unable to furnish the additional evidence before ld. CIT(A). He prayed for granting an opportunity to go before ld. Jurisdictional Assessing Officer (JAO) for necessary adjudication of the issues as well as examining additional evidence. 3. Ld. DR relied on the order of lower authorities. 4. I have heard the rival contentions and perused the record placed before me. The assessee is a Co-operative Society and did not file the return of income for A.Y 2017-18. Based on the information about cash deposit of Rs. 11,50,000/- during the demonetization period falling under F.Y 2016-17. Ld. AO issued valid notices for carrying out the re-assessment proceedings. Ld. AO framed the best judgment assessment u/s 144 of the Act making the impugned additions. The assessee further failed to get any relief from ld. CIT(A). Before me, ld. Counsel for the assessee ITA No. 499/JPR/2025 Unhel Gram Sewa Sahkari Samiti Ltd vs. ITO 3 furnished a paper book running into 96 pages along with the applications under rule 46A of the Income Tax Rules for admission of additional evidence. It is stated before me that the assessee has complete details to explain the source of cash deposit along with identity proof and income source of the persons given cash which has been subsequently deposited in the bank account. Going through these details, I am of the considered view that the additional evidence goes to the root cause of the impugned additions and in the larger interest of justice and being to fair both the parties. I hereby return the issues raised in the instant appeal to the file of ld. Jurisdictional Assessing Officer, who shall provide fair opportunity to the assessee for filing the relevant details and then frame de novo assessment in accordance with law. The assessee is also directed to update e-mail id and contact details income tax portal and should refrain from taking unnecessary adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by assessee are allowed for statistical purposes. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. ITA No. 499/JPR/2025 Unhel Gram Sewa Sahkari Samiti Ltd vs. ITO 4 Order pronounced in the open Court on 02/07/2025. Sd/- ¼ euh\"k cksjkM ½ (Manish Borad) ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 02/07/2025 *Ganesh Kumar, Sr. PS vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. vihykFkhZ@The Appellant-Unhel Gram Sewa Sahkari Samiti Ltd., Jhalawar 2. izR;FkhZ@ The Respondent- ITO, Ward -Jhalawar 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr@ CIT(A) 5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur. 6. xkMZ QkbZy@ Guard File { ITA No. 499/JPR/2025} vkns'kkuqlkj@ By order lgk;d iathdkj@Asst. Registrar "