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Facts
The assessee, a primary agricultural co-operative society, filed three appeals against the disallowance of deductions claimed under Section 80P of the Income Tax Act for Assessment Years 2018-19, 2019-20, and 2020-21. The Assessing Officer disallowed the claim for failure to provide supporting documentation, and the CIT(A) dismissed the appeal ex-parte.
Held
The Tribunal held that the orders of the Assessing Officer and CIT(A) were passed ex-parte without giving proper opportunity to the assessee. Therefore, in the interest of natural justice, the assessee should be given another opportunity to present its case.
Key Issues
Whether the CIT(A) erred in dismissing the appeal ex-parte without affording proper opportunity to the assessee, and if the assessee is eligible for deduction under Section 80P.
Sections Cited
80P, 147, 144, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI
Before: SHRI SS VISWANETHRA RAVI & SHRI JAGADISH
आदेश / O R D E R
PER JAGADISH, A.M : Aforesaid three appeals filed by the assessee for Assessment Years (AYs) 2018-19, 2019-20 & 2020-21 arises out of the common order of Learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [hereinafter “CIT(A)”] dated 29.10.2024.
, 3415 & 3416/Chny/2024 :- 2 -:
When these appeals were taken up for hearing, none appeared on behalf of the assessee. Accordingly, the hearing was proceeded with the able assistance of Ld. Departmental Representative, Shri A.
Sasikumar, CIT.
The sole ground of appeal in these appeals of assessee are against the disallowance of claim of deductions u/s. 80P of the Income-tax Act, 1961 (hereinafter "the Act").
1. 4. The assessee is a primary agricultural co-operative society registered under Tamil Nadu Co-operative Societies Act. During the assessment proceedings, the A.O disallowed the claim of disallowance u/s.80P of the Act u/s. 147 r.w.s 144 r.w.s 144B of the Act. The disallowance was made on the grounds that the assessee failed to provide supporting documentation to substantiate its eligibility for claiming the deduction under section 80P of the Act. Aggrieved, the assessee preferred an appeal before Ld. CIT(A). However, the Ld. CIT(A) dismissed the appeal ex-parte in 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.
, 3415 & 3416/Chny/2024 :- 3 -:
We have heard the rival submissions, and perused the materials available on record. Upon 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, all the three appeals filed by the assessee are allowed for statistical purposes.
In the result, all the three appeals filed by the assessee are allowed for statistical purposes.
Order pronounced on 28th February, 2025.