THE THOOTHUKUDI DISTRICT CENTRAL CO-OP BANK LTD.,TUTICORIN vs. ITO, TDS WARD,, TIRUNELVELI

ITA 1337/CHNY/2025Status: DisposedITAT Chennai21 July 2025AY 2020-21Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI JAGADISH (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal set aside the appeal to the file of the CIT(A) for de novo adjudication. The assessee is granted one more opportunity to file relevant evidence, and the CIT(A) is directed to provide a hearing. Failure to substantiate will allow the CIT(A) to proceed as per law.

What were the facts?

The assessee, a district level Co-operative bank, is in appeal against the order for AY 2020-21. A survey was conducted where payments in excess of Rs.1 crore were noted, leading to a show cause notice. The AO determined a tax liability and interest. The CIT(A) dismissed the appeal due to no response from the assessee.

What were the issues?

Whether the assessee should be granted another opportunity to present evidence before the CIT(A) after failing to respond earlier.

Which sections of the Income-tax Act were involved?

Section 133A(2A),Section 194N,Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRI JAGADISH

Hearing: 15.07.2025Pronounced: 21.07.2025

PER MANU KUMAR GIRI, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeal)/Addl./JCIT (A), (hereinafter in short ‘the Ld.CIT(A)’), Kochi, dated 21.03.2025 for the Assessment Year (hereinafter in short ‘AY’) 2020-21. 2. The brief facts of the case are that the assessee is a district level Co-operative engaged in business of banking. A Surve

The order continues below.

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