KPSPL177 ARASANIMANGALAM PRIMARY AGRICULTURAL CO-OP CREDIT SOCIETY LIMITED,KANCHIPURAM vs. ITO WARD 1, KANCHIPURAM

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 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.