KPSPL177 ARASANIMANGALAM PRIMARY AGRICULTURAL CO-OP CREDIT SOCIETY LIMITED,KANCHIPURAM vs. ITO WARD 1, KANCHIPURAM
आयकर अपीलीय अिधकरण, ’डी’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘D’ BENCH: CHENNAI
ी यस यस िवने रिव, ाियक सद एवं ी जगदीश, लेखा सद के सम'
BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.3413/Chny/2024
िनधा8रण वष8 /Assessment Year: 2018-19
KPSPL
177
Arasanimangalam
Primary Agricultural Co-op. Credit
Society Ltd.,
No.3A, Melthuli Village,
Athiyoor Melthulipost,
Uthiramerur Taluk,
Kanchipuram District – 603406. Vs.
The Income Tax Officer,
Ward-1,
Kanchipurm.
[PAN: AABAK 5069R]
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथF की ओर से/ Appellant by :
None
HIथF की ओर से /Respondent by :
Shri A. Sasikumar, CIT
सुनवाई की तारीख/Date of Hearing
:
25.02.2025
घोषणा की तारीख /Date of Pronouncement
:
28.02.2025
आदेश / O R D E R
PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2018-19arises out of the order of Learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [hereinafter “CIT(A)”] dated 10.10.2024. ITA Nos.3413/Chny/2024
:- 2 -:
When the appeal was taken up for hearing, none appeared on behalf of the assessee. Accordingly, the hearing was proceeded with the able assistance of Ld. D.R, Shri A. Sasikumar, CIT.
The assessee is the primary agricultural co-operative society registered under Tamil Nadu Co-operative Societies Act. The assessee has filed its return of income on 25.04.2022 admitting Nil income after claiming deduction u/s. 80P of the Act. During the course of assessment proceedings, the A.O has passed order u/s. 147 r.w.s 147 of the Act by assessing total income of Rs.11,98,192/-. Aggrieved, the assessee filed an appeal before the Ld. CIT(A). The Ld CIT(A) dismissed the appeal ex-parte due to the absence of supporting evidence in support of its claim.
The Ld. Departmental Representative (DR), on the other hand, has relied on the orders of lower authorities.
We have heard the rival submissions, and perused the materials available on record. On perusal of the orders of A.O as well as Ld. CIT(A), we find that the orders have been passed ex-parte without giving proper opportunity to the assessee. We are of the opinion that keeping in view the principles of natural justice, the assessee be provided with another opportunity of hearing to substantiate its case
ITA Nos.3413/Chny/2024
:- 3 -:
before the Ld. CIT(A). Accordingly, we set aside the orders passed by the A.O and the Ld. CIT(A) and remit the matter back to the file of the Ld. CIT(A) to adjudicate this appeal afresh in accordance with law. We also direct the assessee to appear before the Ld. CIT(A) on the date of hearing without fail and furnish complete details for fresh consideration. In view of the above, the appeal filed by the assessee is allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on 28th February, 2025. (यस यस िवने रिव)
(SS Viswanethra Ravi)
याियक
याियक
याियक
याियक सदय
सदय
सदय
सदय / Judicial Member
(जगदीश)
(Jagadish)
लेखा
लेखा
लेखा
लेखा सदय
सदय
सदय
सदय /Accountant Member
चेनई/Chennai, दनांक/Dated: 28th February, 2025. EDN/-
आदेश क ितिल प अ े षत/Copy to:
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकर आयु/CIT, Chennai
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF