SHREE BHOGAWATI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. ACIT, CIRCLE-1, KOLHAPUR

ITA 2198/PUN/2024Status: DisposedITAT Pune15 December 2025AY 2014-15Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)7 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and remanded the matter back for fresh adjudication, directing the CIT(A) to provide the assessee with a reasonable opportunity of hearing. The grounds relating to merit were rendered infructuous.

What were the facts?

The assessee, a cooperative society engaged in sugarcane and sugar business, faced additions on account of excess sugarcane price paid and sale of sugar at concessional rates. The CIT(A) passed an ex-parte order confirming these additions as the assessee failed to appear due to notices being sent to an old email ID.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without considering the merits of the case, and if the matter should be remanded for fresh adjudication due to non-receipt of hearing notices.

Which sections of the Income-tax Act were involved?

Section 250,Section 36(1)(xvii),Section 143(3),Section 254,Section 143(1),Section 155(19)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Nikhil S. Pathak
For Respondent: Shri Amit Bobde
Hearing: 09.12.2025Pronounced: 15.12.2025

PER BENCH : These appeals filed by the assessee are directed against the separate orders dated 26.06.2024 passed by Ld. CIT(A)/NFAC for the assessment years 2010-11 to 2014-15 respectively.

2.

There is delay in filing of the present appeals. We are satisfied with the reasons mentioned in the application for condonation of delay duly supported by an affidavit that the appeals within the prescribed time limit. After hearing Ld. DR, we condone the delay and proceed to adjudicate the appeals.

3.

Since identical facts and common issues are involved in all the above captioned five appeals of the assessee, therefore,

The order continues below.

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