K1434 SENJERIMALAIYADIPALAYAM PRIMARY AGRICULTURAL CO OPCREDIT SOCIETY,COIMBATORE vs. THE INCOME TAX OFFICER, NON CORP WARD 4(1), COIMBATORE

This appeal filed by the assessee is directed against the order dated 10.02.2024 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2016-17.

We find that this appeal is filed with a delay of 462 days. The assessee filed an affidavit for condonation of delay stating the reasons.

It is noted that the return filed by the assessee was processed under section 143(1) of the Income Tax Act, 1961 [“Act” in short]. Thereafter, the case was selected for limited scrutiny. After following due procedure, the Assessing Officer completed the assessment under section 143(3) of the Act dated 29.12.2018 inter alia, making various additions. The ld. CIT(A), on merits, deleted the addition of ₹.25,89,477/- towards claim of deduction under section 80P(2)(a)(i) of the Act and confirmed the addition of ₹.1,08,01,174/- made towards the claim of deduction under section 80P of the Act is not attributable to the activities of the society.

Before us, the ld. AR Shri Karunanandham, Advocate submits that the assessee did not comply with the notices issued by the ld. CIT(A) and non-furnishing of details sought for is neither wilful nor wanton, but due to the reasons beyond its control. The ld. AR brought on record an affidavit, wherein, the assessee undertakes to provide full and utmost cooperation before the ld. CIT(A) and prayed that, one more opportunity may be afforded to the assessee to substantiate its claim before the ld. CIT(A).

The ld. DR Ms. Babitha, JCIT drew our attention to para 4 of the impugned order and submits that the ld. CIT(A) afforded various opportunities to the assessee for furnishing the details, but, it was not availed and pleaded that costs may be imposed, in case this Tribunal affords an opportunity by remanding the matter to the file of the ld. CIT(A) for fresh consideration.

Heard both the parties and perused the material on record. We note that the assessment was completed under section 143(3) of the Act. On perusal of the appellate order, we note that there was no assistance from the assessee against the hearing notices issued by the ld. CIT(A). Taking into consideration of the submissions of the ld. AR and the ld. DR and in the interest of justice, we deem it proper to afford one more opportunity and remand the matter to the file of the ld. CIT(A) subject to the condition of payment of ₹.25,000/- in favour of the State Legal Aid Authority, Hon’ble Madras High Court within 30 days from the date of receipt of this order and the ld. CIT(A) shall satisfy the payment of cost and decide the issue afresh after considering the written submissions/ documentary evidences as may be filed by the assessee to substantiate its claim. In case, if the assessee fails to appear before the ld. CIT(A), it is left open to the ld. CIT(A) to pass order in accordance with law. Thus, the grounds raised by the assessee are allowed for statistical purposes.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 17th December, 2025 at Chennai.