YALIMUNNOLI PRATHAMIK KRISHI PATTIN SAHAKARI SANGH NIYAMIT,BELGAVI vs. DCIT, CPC, BENGALURU

This appeal by the assessee against the order dated 30-11-2017 passed by the Commissioner of Income Tax (Appeals), Gulbarga [‘CIT(A)’] for assessment year 2014-15.

The ld. AR submits that the assessee filed return of income the CPC, Bangalore determined the total income at Rs.2,46,975/- vide its intimation u/s. 143(1) of the Act, against which the assessee preferred an appeal before the CIT(A). He argued that the CIT(A) basing on written submissions and without giving reasonable opportunity decided the appeal ex-parte of assessee. He contended that the assessee is a Co-operative Society and is entitled to claim deduction u/s. 80P(2)(d) of the Act. In this regard, there was no opportunity for the assessee to furnish the details regarding its claim u/s. 80P(2)(d) of the Act. He sought to remand the matter to the file of CIT(A) to decide the issue by verifying relevant evidence involving the claim u/s. 80P(2)(d) of the Act.

On the other hand, the ld. DR submitted that once the appeal is decided as per material available on record, there was no need for the assessee to again go back to the ld. CIT(A) and reasonable opportunity was already given by the ld. CIT(A).

After hearing both the parties, we note that as it rightly pointed by the ld. AR there was no evidence before the CIT(A) in terms of claim u/s. 80P(2)(d) of the Act. The CIT(A) also disposed of grounds raised by the assessee only in terms of intimation issued by the CPC, Bangalore in this respect. Since, there was no evidence on record in support of claim, we deem it proper to remand the matter to the file of CIT(A) for its fresh consideration to decide the issue, in accordance with law after providing reasonable opportunity of hearing to the assessee. The assessee is liberty to file evidences, if any, in support of its claim. Thus, the ground raised by the assessee is allowed for statistical purpose.

In the result, appeal of the assessee is allowed for statistical purposes.