TIMBA MUVADI DUDH MANDALI,MAHIASAGAR vs. THE ITO, WARD-1, LUNAWADA

0 The learned Commissioner of Income Tax (Appeals), NFAC has erred in law and on facts in confirming the addition of 155,33,000/- on account of cash withdrawals from the bank account treating the same as undisclosed income made by invoking the provisions of section 69C rws 1158BE of the IT Act, 1961, without adjudicating the appeal on merits and without considering the appellant's inability to respond to the hearing notices due to genuine constraints. 3.0 The learned Commissioner of Income Tax (Appeals), NFAC has erred in law and on facts in confirming the additions made by the Assessing Officer ex-parte in violation of the mandate under section 250(6) of the Act, which requires the Commissioner (Appeals) to dispose of the appeal through a reasoned order on each ground of appeal, irrespective of the appellant's absence or non-compliance. 4.0 The learned Commissioner of Income Tax (Appeals), NFAC failed to appreciate that non-appearance of the appellant does not empower the Commissioner (Appeals) to dismiss or decide appeal on merits without real hearing. 5.0 The learned Commissioner of Income Tax (Appeals), NFAC has erred in law and on facts in confirming the initiation of penalty proceedings under section 271AAC and 272A(1)(d) of the Income Tax Act. 1961. 6.0 The learned Commissioner of Income Tax (Appeals), NFAC erred in law and on facts has confirmed the charging interest under section 234A, 2348 and 234F of the Income Tax Act, 1961. 7.0 The appellant craves leave to add to, alter, delete or modify any of the above grounds of appeal either before or at the time of hearing of this appeal. 3. Heard the arguments of both the parties and perused the material available on record. 4. It is an undisputed fact that the assessee is a Primary Milk Co- operative Society engaged in collecting milk from its village members and supplying the same to the District Milk Co-operative Society, also known as the District Federation. The District Federation makes payment to the primary Milk Co-operative Society for the milk supplied by them. The said amount thus received is withdrawn from the bank and subsequently distributed to members of the Primary Milk Co- operative Society based on the quantity and quality of milk supplied. It Asst. Year : 2019-20 - 3–

अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधतआयकरआयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file.