THE MAHARASHTRA STATE CO-OP MARKTING FEDERATION LIMITED,MUMBAI vs. DY.COMMISSIONER OF INCOME TAX , CIRCLE 26(1), MUMBAI, MUMBAI

PDF · subscribers
ITA 4363/MUM/2026Status: DisposedITAT Mumbai23 June 2026AY 2018-20198 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex parte orders of the CIT(A) and restored the matters to the Assessing Officer for fresh assessment. This was done to provide the assessee with an effective opportunity of hearing and to avoid multiplicity of proceedings.

What were the facts?

The assessee's appeals were disposed of by the CIT(A) ex parte due to the assessee's inability to provide required details and respond to notices. The assessee claimed a lack of effective opportunity to present its case.

What were the issues?

Whether the assessee was denied a proper opportunity of hearing before the CIT(A) and whether the matter should be remanded for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 80P,Section 80AC,Section 119

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH MUMBAI

Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL

Hearing: 17.06.2026Pronounced: 23.06.2026

PER AMIT SHUKLA, JUDICIAL MEMBER]:

All these 5 appeals filed by assessee comprising of relevant Assessment Years are against the orders of ld. CIT(A), National Faceless Appeal Centre, Delhi passed against the assessment orders by ACIT, 17(2), Mumbai. Consolidated details of these appeals are tabulated below: Assess- Appeal Sr. ITA No. Order of CIT(A) Assessment order ment year by No. No. Date Passed by Date Passed u/s. 1. 4331/M/20 ITBA/NFAC/S/250/2 20.02.2 ACIT, 17(2), 29.12.2017 143(3) 2011-12 Assessee 26 025- 026 Mumbai 26/1086296359(1)

2 ITA Nos. 4331/Mum/2026 and others The Maharashtra State Co-Op Marketing Federation Limited AYs 2011-12, 2013-14, 2017-18, 2018-19 and 2020-21 2. 4361/M/20 ITBA/NFAC/S/250/2 20.02.2 ACIT, 17(3), 30.03.2016 143(3) 2013-14 Assessee 26 025- 026 Mumbai 26/1086296672(1) 3. 4362/M/20 ITBA/NFAC/S/250/2 23.02. Circle 17(2), 16.05.2023 147 r.w.s. 2017-18 Assessee 26 025- 2026 Mumbai 144B 26/1086402728(1) 4. 4363/M/20 ITBA/NFAC/S/250/2 23.02.2 Income Tax 24.09.2021 143(3) 2018-19 Assessee 26 025- 026 Officer/ NFAC, r.w.s. 144B 26/1086403354(1) Delhi 5. 4395/M/20 ITBA/NFAC/S/250/2 23.02.2 Assessment 22.09.2022 143(3) 2020-21 Assessee 26 025- 026 Unit, Income r.w.s. 144B 26/1086404519(1) Tax Department

2.

The primary grievance raised before us is that the appeal has been disposed of without effective representation on behalf of the assessee. It has been submitted that due to bona fide and genuine reasons, the assessee could not properly respond to the notices issued during the course of the appellate proceedings and, consequently, was deprived of an adequate opportunity of presenting its case before the learned CIT(A). It has, therefore, been pleaded that in the interest of substantial justice, the matter may be restored to the file of the learned CIT(A) for fresh adjudication on merits after affording due and effective opportunity of hearing.

3.

Ld. Counsel for the assessee furnished details tabulated below to point out the addition/disallowance made in each of the respective assessment year for which assessee is in appeal before the Tribunal. From the impugned assessment order, it is noted that assessee could not furnish the details called for and therefore assessment was completed ex parte. The tabulation so furnished is reproduced for ready reference:

3 ITA Nos. 4331/Mum/2026 and others The Maharashtra State Co-Op Marketing Federation Limited AYs 2011-12, 2013-14, 2017-18, 2018-19 and 2020-21 Assessme ITA No. Grounds of Reasons for Page Reference of the order nt Year Appeal setting aside CIT(A) order Assessment the matter Order back to the Page No. Par Pag Para Assessing a e No. Officer No. No. 2011-12 4331/M/20 Addition of  Ex-Party 6-9 (table) 2 3 (no 26 and 13 details order INR (Decision) were passed by 27,29,68,5 furnishe the CIT(A). 45 made d for u/s. 41 in creditor respect of  No details s) sundry were furnished creditors for balances creditors outstandin during the g for more assessment than 3 as well as years reassessme nt proceeding s before the AO.  One more opportunit y to be given to the Appellant for filing the details of creditors with AO, otherwise CIT(A) will be required to ask for remand report from AO on the fresh evidence filed by the Appellant.

4 ITA Nos. 4331/Mum/2026 and others The Maharashtra State Co-Op Marketing Federation Limited AYs 2011-12, 2013-14, 2017-18, 2018-19 and 2020-21 Assessme ITA No. Grounds of Reasons for Page Reference of the order nt Year Appeal setting aside CIT(A) order Assessment the matter Order back to the Page No. Par Pag Para Assessing a e No. Officer No. No. 2013-14 4361/M/20 More than 10  Ex-Party 6-11 5,6,7,10 26 grounds (table) and order 23 passed by (Decision) the CIT(A).

 No details were furnished for creditors during the assessment as well as reassessme nt proceeding s before the AO.  One more opportunit y to be given to the Appellant for filing the various details with AO, otherwise CIT(A) will be required to ask for remand report from AO on the fresh evidence filed by the Appellant.

5 ITA Nos. 4331/Mum/2026 and others The Maharashtra State Co-Op Marketing Federation Limited AYs 2011-12, 2013-14, 2017-18, 2018-19 and 2020-21 Assessme ITA No. Grounds of Reasons for Page Reference of the order nt Year Appeal setting aside CIT(A) order Assessment the matter Order back to the Page No. Par Pag Para Assessing a e No. Officer No. No. 2017-18 4362/M/20 Disallowance  Ex-Party 7 2 2,3,4 26 of deduction (table),14, order claimed u/s 15 passed by 80P(2)(d) – the CIT(A). Interest  No details received were from Co- furnished operative for Bank creditors during the assessment as well as reassessme nt proceeding s before the AO.  One more opportunit y to be given to the Appellant for filing the details of interest received from co- operative banks with AO, otherwise CIT(A) will be required to ask for remand report from AO on the fresh evidence

6 ITA Nos. 4331/Mum/2026 and others The Maharashtra State Co-Op Marketing Federation Limited AYs 2011-12, 2013-14, 2017-18, 2018-19 and 2020-21 Assessme ITA No. Grounds of Reasons for Page Reference of the order nt Year Appeal setting aside CIT(A) order Assessment the matter Order back to the Page No. Par Pag Para Assessing a e No. Officer No. No. filed by the Appellant. 2018-19 4363/M/20 Disallowance CCIT order  Chief 26 of deduction Commissioner is enclosed condoned the claimed u/s delay in filing 80P not CIT(A) the return vide granted as order page order dated return was 8 and 17 06.12.2024. filed late [As Therefore, per Section Section 80AC(ii) 80AC(ii)] will not be applicable here.  Ex-Party order passed by the CIT(A).  AO as well as CIT(A) has not considered the condonation granted by the CCIT.  One more opportunity to be given to the Appellant for filing the condonation order passed by CCIT and details of deduction u/s. 80P with AO, otherwise CIT(A) will be required to ask for remand report from AO on the fresh evidence filed by the Appellant.

7 ITA Nos. 4331/Mum/2026 and others The Maharashtra State Co-Op Marketing Federation Limited AYs 2011-12, 2013-14, 2017-18, 2018-19 and 2020-21 Assessme ITA No. Grounds of Reasons for Page Reference of the order nt Year Appeal setting aside CIT(A) order Assessment the matter Order back to the Page No. Par Pag Para Assessing a e No. Officer No. No. 2020-21 4395/M/20 Disallowance  Ex-Party 4 (table), 26 of deduction 12 order claimed u/s passed by 80P(2)(d) – the CIT(A). Interest  No details received were from Co- furnished operative for Bank creditors during the assessment as well as reassessme nt proceedings before the AO.  One more opportunity to be given to the Appellant for filing the details of interest received from co- operative banks with AO, otherwise CIT(A) will be required to ask for remand report from AO on the fresh evidence filed by the Appellant.

8 ITA Nos. 4331/Mum/2026 and others The Maharashtra State Co-Op Marketing Federation Limited AYs 2011-12, 2013-14, 2017-18, 2018-19 and 2020-21 3.1. Ld. Counsel also brought on record order passed u/s 119(2)b) dated 06.12.2024 for Assessment Year 2018-19 by ld. CCIT – 6, Mumbai condoning the delay in filing of return by the assessee which resulted in the denial of deduction u/s 80P.

4.

Having considered the rival submissions and the material placed on record, we are of the opinion that the ends of justice would be met if the impugned ex parte order is set aside and the matter is restored to the file of the learned Assessing Officer for assessment afresh in accordance with law. Since the impugned assessment has been made ex parte, in order to avoid multiplicity of proceedings, we remit the matter back to the file of ld. Assessing Officer instead of ld. CIT(A) as even ld. CIT(A) would be required to call for remand report from the ld. Assessing Officer. 4.1. Accordingly, the impugned order of the learned CIT(A) is set aside and the matter is restored to the file of ld. Assessing Officer file with a direction to decide the issues afresh and in accordance with law after affording due and effective opportunity of hearing to the assessee. The assessee is also directed to extend full cooperation in the assessment proceedings. Since the appeal pertains to an old assessment year and has already remained pending for a considerable period, and further the matter is being restored on account of the bona fide reasons explained by the assessee without adjudication on merits, we deem it appropriate to observe that the learned AO shall endeavour to complete the assessment proceedings as expeditiously as possible in accordance with law. We make it clear that we have not expressed any opinion on the merits of the issues involved and all contentions are left open.

5.

In the result, all the five appeals are allowed for statistical purposes. Order is pronounced in the open court on 23rd June, 2026 Sd/- Sd/- (Girish Agrawal) (Amit Shukla) Accountant Member Judicial Member Dated: 23 June, 2026 MP, Sr.P.S. Copy to : 1 The assessee 2 The Respondent 3 DR, ITAT, Mumbai 4 Guard File 5 CIT BY ORDER, (Dy./Asstt.Registrar) ITAT, Mumbai

More judgments on Section 80P

All 5,069 judgments and leading authorities on Section 80P →

Recent GST High Court judgments

Search GST case law →