VRAHATAKAR SAHAKARI SANSTHA MARYADIT AMLETHA,AMLETHA V. ITO-1, RATLAM

ITA 379/IND/2025

AI Insights

The case involves Vrahatakar Sahakari Sanstha Maryadit, a cooperative society, which appealed against the order of the Commissioner of Income-Tax (Appeals) that dismissed their appeal for non-prosecution. The original dispute arose from an assessment order by the Income Tax Officer, Ratlam, which denied the deduction under section 80P of the Income Tax Act, 1961, and assessed the total income at Rs. 20,95,570 for the Assessment Year 2017-18. The Tribunal found that the CIT(A) had not complied with the mandate of section 250(6) of the Income Tax Act, which requires a written order stating the points for determination, the decision, and the reasons for the decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831601 (ITAT-INDORE)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 21-04-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: FORREVENUEAGREESWITHTHESUBMISSIONSANDPRAYEROFLD; SHRIASHISHPORWAL
• Assessee Lawyers: SHRIKAIDEKANGSAWALA
• Keywords: Set aside; Additional evidence; Principle of natural justice
• Section: 143(3); 139

Judgement Text

"Page 1 of 10 आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.379/Ind/2025 Assessment Year:2017-18 Vrahatakar Sahakari Sanstha Maryadit, Amletha, Namli, Ratlam बनाम/ Vs. ITO-1 Ratlam (Assessee/Appellant) (Revenue/Respondent) PAN: AAAAV2749J Assessee by Shri Kaide Kangsawala, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 12.01.2026 Date of Pronouncement 22.01.2026 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first-appeal bearing DIN: ITBA/APL/S/250/2024-25/1073849333(1) dated 28.02.2025 passed by learned Commissioner of Income-Tax (Appeals)-Addl./JCIT(A)-4, Mumbai [“CIT(A)”] which in turn arises out of assessment-order dated 31.10.2019 passed by learned ITO-1, Ratlam [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). Printed from counselvise.com Vrahatakar Sahakari Sanstha Maryadit ITA No. 379/Ind/2025 - AY 2017-18 Page 2 of 10 2. The background facts leading to present appeal are such that the assessee, a co-operative society, filed its return of income of AY 2017-18 u/s 139 declaring a total income of Rs. Nil after claiming deduction u/s 80P. The case of assessee was selected for scrutiny-assessment and the AO issued statutory notices u/s 143(2)/142(1) which were complied by assessee. Ultimately, the AO passed assessment-order dated 31.10.2019 u/s 143(3) denying deduction u/s 80P and thereby assessing total income at Rs. 20,95,570/-. Aggrieved, the assessee carried matter in first-appeal but the CIT(A) dismissed assessee’s appeal for non-prosecution. Now, the assessee has approached this Tribunal. 3. Ld. AR assessee at first submits that the section 250(6) of the Income- tax Act, 1961 provides “The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision.”. He further submits that in present case, the Ld. CIT(A) has dismissed assessee’s first appeal although due to non-prosecution by assessee on the dates of hearing but still without complying with the mandate of section 250(6). 4. Ld. AR has also filed a “Written-Submission” as well as an “Application for additional evidences”; these are scanned and re-produced below: Written-Submission: Printed from counselvise.com Vrahatakar Sahakari Sanstha Maryadit ITA No. 379/Ind/2025 - AY 2017-18 Page 3 of 10 Printed from counselvise.com Vrahatakar Sahakari Sanstha Maryadit ITA No. 379/Ind/2025 - AY 2017-18 Page 4 of 10 Printed from counselvise.com Vrahatakar Sahakari Sanstha Maryadit ITA No. 379/Ind/2025 - AY 2017-18 Page 5 of 10 Printed from counselvise.com Vrahatakar Sahakari Sanstha Maryadit ITA No. 379/Ind/2025 - AY 2017-18 Page 6 of 10 Printed from counselvise.com Vrahatakar Sahakari Sanstha Maryadit ITA No. 379/Ind/2025 - AY 2017-18 Page 7 of 10 Application for additional evidences: Printed from counselvise.com Vrahatakar Sahakari Sanstha Maryadit ITA No. 379/Ind/2025 - AY 2017-18 Page 8 of 10 5. Finally, Ld. AR prays that the impugned first appeal-order passed by Ld. CIT(A) may be set aside and this matter may be restored to CIT(A) for a proper adjudication. Ld. AR acknowledges that the assessee is ready and willing to make a proper representation before CIT(A). Printed from counselvise.com Vrahatakar Sahakari Sanstha Maryadit ITA No. 379/Ind/2025 - AY 2017-18 Page 9 of 10 6. Ld. DR for revenue agrees with the submissions and prayer of Ld. AR but makes a request to direct the assessee to represent his case before CIT(A) and do not seek unnecessary adjournments. 7. In view of above submissions of parties; having regard to the principle of natural justice and also bearing in mind that no prejudice would be caused to revenue if the present matter is restored at the level of CIT(A), we remand this matter back to the file of CIT(A) for adjudication afresh. The CIT(A) shall give necessary opportunity of hearing to assessee and pass an appropriate order uninfluenced by his earlier order. The assessee is also directed to remain vigilant and ensure participation in the hearings as may be fixed by CIT(A) and do not seek unnecessary adjournments failing which the CIT(A) shall be at liberty to pass appropriate order in accordance with law. Ordered accordingly. 8. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in open court on 22/01/2026 Sd/- Sd/- (PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 22/01/2026 Patel/Sr. PS Printed from counselvise.com Vrahatakar Sahakari Sanstha Maryadit ITA No. 379/Ind/2025 - AY 2017-18 Page 10 of 10 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYSenior Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore Printed from counselvise.com "