THE VELLATURU PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED NO-H-157,VELLATURU vs. INCOME TAX OFFICER, WARD 1(3), VIJAYAWADA

ITA 240/VIZ/2025Status: DisposedITAT Visakhapatnam19 August 2026AY 2020-217 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that since the CIT(A) dismissed the appeal ex-parte without deciding on merits, and the assessee was willing to provide evidence, the matter should be remanded to the Assessing Officer for proper verification and examination of records.

What were the facts?

The assessee claimed deduction under Section 80P and had sundry creditors. The Assessing Officer denied the deduction and made additions for sundry creditors due to lack of supporting evidence. The CIT(A) dismissed the appeal ex-parte as the assessee did not respond to notices.

What were the issues?

Whether the denial of Section 80P deduction and addition for sundry creditors were justified without proper verification, and if an ex-parte dismissal by CIT(A) warrants remand.

Which sections of the Income-tax Act were involved?

Section 80P

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM DB BENCH VISAKHAPATNAM

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G.

Hearing: 11.08.2026Pronounced: 19.08.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 03.03.2025 of the learned CIT(A)-National

2 ITA.No.240/Viz./2025 Faceless Appeal Centre [in short "NFAC"], Delhi, for the assessment year 2020-2021. 2. The assessee has raised the following grounds of appeal: Each of the grounds given below is independent and without prejudice to the other grounds of appeal preferred by the Appellant.

1.

Both in la

The order continues below.

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