AGRI GOLD PARIWAR MUTUALLY AIDED CO-OPERATIVE SOCIETY LIMITED,VIJAYAWADA vs. INCOME TAX OF OFFICER, WARD -2(1), VIJAYAWADA

ITA 647/VIZ/2025Status: DisposedITAT Visakhapatnam18 September 2026AY 2015-166 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remanded the matter to the Assessing Officer for fresh adjudication. The assessee was granted an opportunity to produce the relevant records for verification and examination.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) due to non-response to notices. The assessee claimed that their records were in CID custody, preventing them from producing evidence before the authorities. A petition was filed to obtain certified copies of these records.

What were the issues?

Whether the assessee was prevented by sufficient cause from producing records, and if the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 69A,Section 234A,Section 234B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G

Pronounced: 18.09.2026

PER VIJAY PAL RAO, VICE PRESIDENT:

This appeal by the Assessee is directed against the Order dated 22.08.2025 of the learned CIT(A)-National Faceless Appeal Centre [in short "NFAC"], Delhi, for the assessment year 2015-2016. 2. The Assessee has raised the followin

The order continues below.

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