PRATHAMIK KRUSHI PATTIN SAHAKARI SANGHA NIYAMIT YADWAD,YADWAD vs. INCOME TAX OFFICER WARD 1 , GOKAK

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ITA 353/PAN/2025Status: DisposedITAT Panaji29 June 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and restored the matter back to the CIT(A)'s file. The CIT(A) was directed to decide the case on merits after providing the assessee a reasonable opportunity to be heard.

What were the facts?

The assessee's appeal was decided ex-parte by the CIT(A) without sending proper notice, despite the assessee specifying in Form 35 that communication should not be via email. The assessee claimed no physical notice was received.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without ensuring proper communication to the assessee, and whether the assessee should be granted a fresh opportunity to present their case on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 69A,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH, ‘DB’ PANAJI

Before: DR.MANISH BORAD & SHRI PAVAN KUMAR GADALE

For Appellant: Shri Sateesh Nadagouda
For Respondent: Smt. Rijula Uniyal, Sr. DR
Hearing: 20.05.2026Pronounced: 29.06.2026

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of assessee pertaining to A.Y. 2018-19 is directed against the order dated 15.09.2025 framed by National Faceless Appeal Centre, Delhi arising out of Assessment Order dated 23.03.2024 passed u/s.147 r.w.s.144 of the Income Tax Act, 1961 (in short ‘the Act’).

2.

At the outset, ld. Counsel for the assessee submitted that ld.CIT(A) erred in passing the exparte order without sending any notice of communication otherwise through e-mail even when in Form No.35 the assessee has specifically mentioned that communication should not be sent through e-mail. He

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therefore prayed that impugned order may be set aside and the assessee may be provided with one more opportunity to go before ld.CIT(A) to which ld. DR did not object.

3.

We have heard the rival contentions and perused the record placed before us. We observe that the assessee is a Cooperative Society and assessment for A.Y. 2018-19 completed u/s.147 r.w.s.144 of the Act and addition made for unexplained credits in the bank account u/s.69A r.w.s.115BBE of the Act at Rs.1,04,03,921/-. Assessee preferred appeal before ld.CIT(A) and in Form No.35 it has specifically stated that notice/communication should not be sent by e-mail. However, it is claimed before us that no physical notice has been issued by ld.CIT(A).

4.

Before us, assessee has also filed the paper book containing details of cash deposits, copy of trading account, profit and loss account, balance sheet as well as bank statement. Reliance has also been placed on the decision of Coordinate Bench, Raipur in the case of Alok Buildtech Pvt. Ltd. VS. ACIT 193/Raipur/2023 order dated 2706.2025 where also similar issue was adjudicated where the assessee was under impression to receive the notice through physical mode and it has not received any communication through email but thereafter notices were sent to the e-mail and exparte order has been passed. Coordinate Bench, Raipur under similar set of facts and circumstances has restored the matter back to the file of ld.CIT(A) providing one more opportunity to the assessee. We find that similar set of facts are before us and therefore considering the request made by ld. Counsel for the 3 Prathamik Krushi Pattin Sahakari Sangha Niyamit

assessee, we deem it appropriate to restore the matter to the file of ld.CIT(A) for dealing with merits of the case regarding the addition made u/s.69A of the Act and decide in accordance with law. Needless to mention that ld.CIT(A) in the set aside proceedings shall afford reasonable opportunity to the assessee. Assessee is directed to provide updated email id and contact detail on the ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is set aside and the effective grounds raised by the assessee are allowed for statistical purposes.

5.

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

Order pronounced on this 29th day of June, 2026. (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER

Panaji/Pune; दिन ांक / Dated : 29th June, 2026. Satish Satish Kumar Madishetty Date: 2026.06.30 10:51:20 +05'30'

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आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent.

2.3.

The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, Panaji 4. ‘DB’ Bench / DR, ITAT, Panaji ‘DB’ Bench ग र्ड फ़ इल / Guard File. 5. आिेश नुस र / BY ORDER,

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