SAHKARI GANNA VIKAS SAMITI LTD.,BASTI vs. ITO, BASTI

ITA 654/LKW/2024Status: DisposedITAT Lucknow19 May 2026AY 2014-156 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeals as the assessee failed to appear and did not provide any material to distinguish its case from the precedent set by the Supreme Court in Totgar's Cooperative Sale Society Ltd. The Tribunal noted that the CIT(A) had also relied on this precedent.

What were the facts?

The assessee, a cooperative society, claimed deduction under Section 80P for its marketing activities. The Assessing Officer and CIT(A) denied this claim, relying on the Supreme Court's decision in Totgar's Cooperative Sale Society Ltd. The appeals were filed beyond the prescribed time and the assessee did not appear for the hearing.

What were the issues?

The primary issue was the eligibility of the cooperative society for deduction under Section 80P for its marketing activities. Another procedural issue was the delay in filing the appeals and the assessee's non-appearance.

Which sections of the Income-tax Act were involved?

Section 80P,Section 253(3),Section 253(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘B’, LUCKNOW

Before: SHRI KUL BHARAT, VICE- & ANADEE NATH MISSHRA

Heard together (2 matters)

I.T.A. No. 654/Lkw/2024
I.T.A. No. 660/Lkw/2024

Read from the judgment's own cause title. This page is filed under one of them.

PER ANADEE NATH MISSHRA:A.M. (A) These appeals have been filed by the assessee against the impugned appellate orders of learned CIT(A)/National Faceless Appeal Centre (NFAC), Delhi dated 02.09.2024 & 24.09.2024 respectively for the AY 2014-15 & 2015-16. Grounds of appeal are as under: i. Because the order of the Id. CIT (A), NFAC dismissing appeal confirming assessment of total income at Rs. 11957082/- has been passed without giving sufficient opportunity of being heard in as much as order by the Id.

I.T.A. Nos. 654 & 660/Lkw/2024 Assessment Years:2014-15 & 2015-16 2

CIT(A) has been passed much before t

The order continues below.

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