VENKATAGIRI PRIMARY AGRICULTURAL CO-OPERATIVE SOCIETY LIMITED,NELLORE V. ITO., WARD-1, NELLORE

ITA 1150/HYD/2024

AI Insights

The case involves the Venkatagiri Primary Agricultural Cooperative Society Ltd, which appealed against the order of the CIT (A) NFAC Delhi for the assessment year 2018-19. The appeal was initially dismissed by the CIT (A) due to non-prosecution as the assessee did not respond to the notices. The assessee explained the non-compliance was due to the CEO being bedridden. The Tribunal found sufficient cause for the delay in filing the appeal and condoned the delay. It was noted that the CIT (A) had passed the order ex-parte without any response from the assessee. The Tribunal decided to remand the case back to the CIT (A) for a fresh hearing, emphasizing the need for justice and fair opportunity for the assessee to present its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312984 (ITAT-HYDERABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2018-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay; Set aside

Judgement Text

" ITA No 1150 of 2024 Venkatagiri Primary Agr.Coop.Society Ltd Page 1 of 6 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1150/Hyd/2024 (िनधाŊरण वषŊ/Assessment Year: 2018-19) Venkatagiri Primary Agricultural Cooperative Society Ltd, NELLORE PAN:AABAV7346J Vs. Income Tax Officer Ward – 1 NELLORE (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: N O N E राज̾ व Ȫारा/Revenue by:: Shri Srinath Sadanala, DR सुनवाई की तारीख/Date of hearing: 30/04/2025 घोषणा की तारीख/Pronouncement: 30/04/2025 आदेश/ORDER Per Vijay Pal Rao, Vice President This appeal filed by the assessee is directed against the order dated 8/8/2024 of the learned CIT (A)-NFAC Delhi, for the A.Y.2018-19. 2. There is a delay of 4 days in filing the present appeal. The assessee has filed a petition for condonation of delay which is also supported by an affidavit. None has appeared on behalf of the ITA No 1150 of 2024 Venkatagiri Primary Agr.Coop.Society Ltd Page 2 of 6 assessee when this appeal was called for hearing. We have perused the affidavit filed by the assessee explaining the cause of delay. The learned DR has no serious objection if the delay of 4 days in filing the appeal is condoned. Accordingly, having considered the reasons explained by the Assessee Cooperative Society in the affidavit, we are satisfied that the assessee was having a sufficient cause for the delay of 4 days in filing the present appeal and consequently, the same is condoned. 3. The assessee has raised the following grounds of appeal: ITA No 1150 of 2024 Venkatagiri Primary Agr.Coop.Society Ltd Page 3 of 6 ITA No 1150 of 2024 Venkatagiri Primary Agr.Coop.Society Ltd Page 4 of 6 4. At the outset, we note that in Ground No.6, the assessee has explained the reasons for non-compliance of the notice issued by the learned CIT (A) NFAC as the CEO of the Assessee Society was bedridden and could not take the steps for the compliance. We further note that the learned DR has also accepted the fact that the learned CIT (A) NFAC has passed the impugned order ex-parte when there was no response to the notice issued by the learned CIT (A) NFAC. ITA No 1150 of 2024 Venkatagiri Primary Agr.Coop.Society Ltd Page 5 of 6 5. Having considered the grounds raised by the assessee as well as the relevant material available on record, at the outset we note that the learned CIT (A) NFAC has dismissed the appeal of the assessee for non-prosecution as the assessee did not respond to the notice issued by the learned CIT (A). The assessee has explained the reasons for non-compliance and therefore, in the facts and circumstances of the case and in the interest of justice, we grant one more opportunity to the assessee to present its case before the learned CIT (A) NFAC. Accordingly, the impugned order of the learned CIT (A) NFAC is set aside and the matter is remanded to the record of the learned CIT (A) for fresh adjudication on merits after giving one more opportunity of hearing to the assessee. 6. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the Open Court on the conclusion of hearing i.e. 30th April, 2025. Sd/- Sd/- (MADHUSUDAN SAWDIA) ACCOUNTANT MEMBER (VIJAY PAL RAO) VICE-PRESIDENT Hyderabad, dated 30th April, 2025 Vinodan/sps ITA No 1150 of 2024 Venkatagiri Primary Agr.Coop.Society Ltd Page 6 of 6 Copy to: S.No Addresses 1 Venkatagiri Primary Agricultural Cooperative Society Ltd, OO Yathaluru, Venkatagiri Bazar, S.O Venkatagiri, Nellore 524132 A.P 2 Income Tax Officer Ward-1 Nellore 3 Pr. CIT - Tirupati 4 DR, ITAT Hyderabad Benches 5 Guard File By Order "