NANA BHAMODRA SEVA SAHKARI MANADLI LTD.,AMRELI vs. THE ITO WARD 3 (1) (4), AMRELI, AMRELI

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ITA 189/RJT/2026Status: DisposedITAT Rajkot08 June 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Since the assessee failed to provide necessary documents and evidence, the order of the CIT(A) was set aside and the matter was remitted back to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2018-19 was filed belatedly by 108 days. The assessee did not appear for the hearing, but had filed written submissions without supporting documents. The revenue requested the matter be restored to the Assessing Officer.

What were the issues?

Whether the claim for deduction under Section 80P was allowable and whether the appeal was maintainable due to delay and lack of evidence.

Which sections of the Income-tax Act were involved?

Section 80P,Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Respondent: Shri Anadi Dixit, Ld. Sr. DR
Hearing: 12/03/2026Pronounced: 08/06/2026

आयकरअपीलीयअिधकरण, राजकोट �यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT Before Dr. Arjun Lal Saini, Accountant Member आयकरअपीलसं./ITA No. 189/RJT/2026 (िनधा�रणवष�/Assessment Year: (2018-19) Nana Bhamodra Seva Sahkari Assessment Unit Mandli Ltd Vs. Income Tax Department, Nana Bhamodra Savarkundla, Rajkot Gujrat 360001 Amreli 364515, Gujarat, India �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAIFN2491C (अपीलाथ�/Appellant) (��यथ�/Respondent)

Appellant by : Written Submission Respondent by : Shri Anadi Dixit, Ld. Sr. DR Date of Hearing : 12/03/2026 Date of Pronouncement : 08/06/2026

ORDER Per, Dr. Arjun Lal Saini, AM:

The captioned appeal filed by the assessee, pertaining to assessment year 2018-19, is directed against the order passed by the Commissioner of Income Tax (Appeals) vide order 26.08.2025, which in turn arises out of an assessment order passed by the Assessing Officer under Section 147 read with section 144B of the Act, dated 16.02.2023.

ITA No. 189/Rjt/2026 Nana Bhamodra

2.

The solitary grievance of the assessee in this appeal is that ld.CIT(A) erred in disallowing the claim made by the assessee in respect of amount of Rs. 3,73,011/- as deduction u/s. 80P of the Act.

3.

Notice of hearing of this appeal was sent to the assessee at the address given by the assessee in Form No.36. The said notice has not been returned unserved. Today when the case was called for hearing none appeared on behalf of the assessee nor any request for adjournment was made. It means that assessee is not interested in prosecuting this appeal. However, the assessee filed the written submission but did not file the documents and evidences mentioned in the written submission, therefore, learned DR for the revenue submitted that matter may be restored back to the file of the assessing officer for fresh adjudication.

4.

The learned DR for the revenue also pointed out that appeal has been filed by the assessee belatedly by 108 days. That is, appeal filed by the assessee in ITA No.189/Rjt/2026 is barred by limitation by 108 days. The assessee has moved a petition for condonation of delay, requesting the Bench to condone the delay, in filing the appeal by citing reasons for condonation of delay and urged for a benign view and sought condonation of delay 108 days. Learned DR for the revenue, opposed the prayer of the assessee, for condonation of delay and stated that appeal may be dismissed on account of the delay. A perusal of the affidavit gives me an impression of existence of mitigating circumstances to enable me to exercise my discretion in favour of the assessee. Accordingly, the delay is condoned.

5.

Since I have condoned the delay in filing the appeal before this Tribunal and noted that assessee has not filed the documents and evidence to adjudicate the issue involved in this appeal. Only written 2

ITA No. 189/Rjt/2026 Nana Bhamodra

submissions were filed by the assessee which are not sufficient to adjudicate this appeal. Therefore, I deem it fit and proper to set aside the order of the ld. CIT(A) and remit the matter back to the file of the assessing officer to adjudicate the issue afresh on merits. It is needless to say that the assessee will be at liberty to adduce any evidences as deemed relevant before the assessing officer at the time of assessment, proceedings in consequence to this order and the Assessing Officer shall, allow the assessee adequate opportunity of being, heard and to make relevant submissions, and then pass a speaking order which is fair and judicious. For statistical purposes, the appeal of the assessee is treated as allowed.

6.

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

Order is pronounced in the open Court Today on 08/06/2026.

Sd/- [ Dr. Arjun Lal Saini ] Accountant Member राजकोट/Rajkot िदनांक/ Date: 08/06/2026 Copy of the order forwarded to : 1. The assessee 2. The Respondent 3. CIT 4. The CIT(A) 5. DR, ITAT, RAJKOT 6. Guard File By order Assistant Registrar/Sr. PS/PS ITAT, Rajkot

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