ZB91 THIRUKKADAIYUR PRIMARY AGRI COOPERATIVE CREDIT SOCIETY LIMITED,THIRUKKADAIYUR vs. INCOME TAX OFFICER, WARD (1), NAGAPATTINAM

At the very outset, we notice that the First Appellate Authority (FAA) dismissed the appeal in limine on the ground that the assessee had inadvertently mentioned/enclosed the assessment order pertaining to a different assessee in Form No.35 and, therefore, treated the appeal as infructuous. Further, we also note that the assessment has been completed on best judgment basis r.w.s.147 r.w.s 144 r.w.s.144B of the Act.

Aggrieved by the order of the FAA, the assessee is in appeal before the Tribunal. Before us, the assessee has raised various grounds; however, at the time of hearing, the Ld. AR pressed only Ground No.5. The Ld. AR submitted that the wrong assessment order was inadvertently filed before the FAA. He further submitted that the assessment was completed on best judgment basis and, therefore, prayed that one more opportunity be granted to the assessee by restoring the matter to the file of the AO for effective adjudication on merits. The Ld. AR undertook to duly appear before the AO and furnish all necessary details as and when called for.

We have heard the rival submissions and perused the material available on record. It is an admitted position that the assessee had inadvertently filed the assessment order pertaining to a different assessee before the FAA, resulting in dismissal of the appeal in limine. We also note that the assessment in the present case was completed on best judgment basis u/s.147 r.w.s.144 r.w.s.144B of the Act. The Ld. AR submitted that one more opportunity may be granted to the assessee to represent its case before the AO and undertook that he would duly appear and furnish the necessary details as and when called for. In light of the submissions of Ld.AR and in the interest of justice and fair play, we are of the view that the matter ought to be restored to the files of the FAA. Accordingly, the order of the FAA is set aside and the matter is restored to the file of the AO for fresh adjudication in accordance with law, after affording reasonable opportunity of being heard to the assessee. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly.

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