BAHUDDESHIY KISHAN SEWA SAHKARI SAMITI LTD., DEHRADUN,DEHRADUN vs. INCOME TAX OFFICER, WARD 1(1)(1) DEHRADUN, DEHRADUN

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ITA 209/DDN/2026Status: DisposedITAT Dehradun24 July 2026AY 2020-214 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex parte orders of the CIT(A) and remanded the matters back for fresh adjudication. The CIT(A) was directed to consider a coordinate bench's order for AY 2017-18 and provide an opportunity of hearing for AY 2020-21.

What were the facts?

The assessee's appeals for AY 2017-18 and 2020-21 were decided ex parte by the CIT(A) due to non-compliance. The assessee attributed this to a communication gap with their tax consultant.

What were the issues?

Whether the assessee was denied a proper opportunity of hearing by the CIT(A) and if the ex parte orders should be set aside.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH “DB” DEHRADUN

Before: SHRI RAJ KUMAR CHAUHAN & SHRI SANJAY AWASTHI

For Appellant: Shri Sushil Kumar, Adv
For Respondent: Shri Deepak Chaudhary, JCIT
Hearing: 24.07.2026

ITA Nos.208 & 209/DDN/2026 BAHUDDESHIYA KISHAN SEWA SAHKARI SAMITI LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH “DB” DEHRADUN BEFORE SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.208/DDN/2026 Assessment Year: 2017-18 BAHUDDESHIYA KISHAN SEWA SAHKARI SAMITI LTD., Vs INCOME TAX OFFICER, Nathanpur, Jogiwala, Nehrugram S.O., Income Tax Office, Nehrugram, Dehradun 248014, Ward 1(1)(1), Dehradun, Uttarakhand, INDIA Uttarakhand 248014. PAN No. AADTA2814R Appellant Respondent & ITA No.209/DDN/2026 Assessment Year: 2020-21 BAHUDDESHIYA KISHAN SEWA SAHKARI SAMITI LTD., Vs INCOME TAX OFFICER, Nathanpur, Jogiwala, Nehrugram S.O., Income Tax Office, Nehrugram, Dehradun 248014, Ward 1(1)(1), Dehradun, Uttarakhand, INDIA Uttarakhand 248014. PAN No. AADTA2814R Appellant Respondent Assessee by Shri Sushil Kumar, Adv. Revenue by Shri Deepak Chaudhary, JCIT Date of hearing: 24.07.2026 Pronouncement on 24.07.2026 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

These are a batch of two appeals pertaining to the same assessee. While ITA No.208/DDN/2026 pertains to AY 2017-18, ITA No.209/DDN/2026 pertains to AY 2020-21. For the sake of convenience both these appeals are being disposed of through a single order.

ITA Nos.208 & 209/DDN/2026 BAHUDDESHIYA KISHAN SEWA SAHKARI SAMITI LTD. 1.1 In both the cases, the impugned orders have been passed in an ex parte manner and this fact is duly recorded in both the appellate orders where four notices providing opportunity of hearing were not availed of by the assessee.

1.2 The aggrieved assessee has approached the ITAT where one of the primary grounds pertains to the denial of opportunity at the level of Ld. CIT(A).

2.

On the last date of hearing, the Ld. AR stated that due to a communication gap between the assessee and his tax consultant compliance could not be made before the Ld. CIT(A). It was the submission that the Bench could consider remanding these matters back to the file of Ld. CIT(A) for fresh adjudication. The Ld. AR made a statement at the bar that the assessee would comply to any notices issued by the Ld. CIT(A) for providing an opportunity of hearing. The Ld. AR placed on record for AY 2017-18 coordinate bench order in the assessee’s own case for AY 2017-18 [ITA No.26/DDN/2022, order dated 14.06.2024]. Through this order the coordinate bench has struck down the order u/s 263 of the Act. It was pointed out by the Ld. AR that ITA No.208/DDN/2026 pertained to an assessment order passed with respect to proceedings u/s 263 of the Act.

2.1 The Ld. DR relied on the orders of the authorities below.

ITA Nos.208 & 209/DDN/2026 BAHUDDESHIYA KISHAN SEWA SAHKARI SAMITI LTD. 3. We have considered the submissions of Ld. AR/DR and have gone through the records before us. We find that the assessee has suffered due to non-prosecution of the appeal before the Ld. CIT(A). It is felt that the assessee deserves another chance to prove the bona fides of his case. We are also aware that for AY 2017-18 the order u/s 263 of the Act has been quashed by a coordinate bench of the ITAT. Considering the totality of facts and circumstances, we deem it fit to set aside the impugned orders for both the years. Thereafter, these matters are remanded back to the file of Ld. CIT(A) with directions as under:

i. AY 2017-18: the Ld. CIT(A) would adjudicate keeping in mind the order of coordinate bench of ITAT in the assessee’s own case for AY 2017-18 (supra). ii. AY 2020-21: the Ld. CIT(A) would give an opportunity of hearing and pass a speaking order on the basis of submissions made before him.

4.

In the result, both the appeals are partly allowed for statistical purposes.

Order pronounced in the open court on 24.07.2026

Sd/- Sd/- (RAJ KUMAR CHAUHAN) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 17.08.2026 *Kavita Arora, Sr. P.S.

ITA Nos.208 & 209/DDN/2026 BAHUDDESHIYA KISHAN SEWA SAHKARI SAMITI LTD.

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