JAGDAMBA GRAMIN BIGARSHETI SAHAKARI PATSANSTHA MARYADIT,A/P- DEVIBHOYRE TAL-PARNER vs. ITO WARD 2 AHMEDNAGAR, AHMEDNAGAR

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ITA 1650/PUN/2024Status: DisposedITAT Pune26 August 2025AY 2015-16Bench: this Tribunal.5 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

Following a precedent from the assessee's own case for AY 2016-17, the Tribunal set aside the ex-parte order passed by the Ld. CIT(A)/NFAC for AY 2015-16. The matter was remanded to the Jurisdictional Assessing Officer to pass a fresh assessment order de novo, after providing the assessee a reasonable opportunity of hearing and direction for diligent compliance.

What were the facts?

The assessee, a cooperative society, failed to file an income tax return for AY 2015-16 despite having deposited Rs.1,25,61,000/- in cash and Rs.74,31,120/- in time deposits in banks. The case was reopened under Section 147, and an ex-parte assessment was completed, adding Rs.1,47,37,700/- as unexplained money under Section 69A and Rs.5,82,182/- as interest income. The Ld. CIT(A)/NFAC dismissed the assessee's appeal ex-parte and confirmed the additions.

What were the issues?

Whether the ex-parte assessment and appellate orders, passed without granting adequate opportunity to the assessee, should be set aside and remanded for a fresh de novo assessment in accordance with law.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 142(1),Section 144,Section 144B,Section 69A

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE

For Appellant: Shri Prasad R. Kulkarni
For Respondent: Shri Amol Khairnar
Hearing: 21.08.2025Pronounced: 26.08.2025

Assessment Year : 2015-16 Jagdamba Gramin Bigarsheti Vs. ITO, Ward-2, Ahmednagar. Sahakari Patsanstha Maryadit, A/p- Devibhoyre, Tal- Parner, Parner, Ahmednagar- 414302. PAN : AABTJ0944P Appellant Respondent Assessee by : Shri Prasad R. Kulkarni Revenue by Shri Amol Khairnar : Date of hearing : 21.08.2025 Date of pronouncement : 26.08.2025 आदेश / ORDER

PER VINAY BHAMORE, JM:

1.

This appeal filed by the assessee is directed against the order dated 04.06.2024 passed by Ld. CIT(A)/NFAC for the assessment year 2015-16.

2.

Facts of the case, in brief, are that the assessee is a cooperative society registered under Maharashtra State Co-operative Societies Act. As per information available with the Department the assessee had deposited cash of Rs.1,25,61,000/- in banks and also made time deposits of Rs.74,31,120/-, however no return of income was furnished by the assessee society.

Accordingly, the case of the assessee was reopened u/s 147 of the IT Act and after following due procedure notice u/s 148 of the IT Act was issued to the assessee. Subsequently, notice u/s 142(1) of the IT Act was issued to the assessee. In the absence of any reply, the Assessing Officer completed the assessment u/s 147 r.w.s. 144 r.w.s. 144B of the IT Act by determining total income at Rs.1,53,19,882/-. The above assessed income includes addition of Rs.1,47,37,700/- as unexplained money u/s 69A of the IT Act being deposited in bank accounts and an addition of Rs.5,82,182/- as income from other sources the interest earned from its accounts with Central Bank of India.

3.

Since the assessee remained absent, Ld. CIT(A)/NFAC dismissed the appeal filed by the assessee for want of prosecution and also confirmed the additions made by the Assessing Officer.

4.

It is this order against which the assessee is in appeal before this Tribunal.

5.

Ld. AR appearing from side of the assessee submitted before us that the order passed by Ld. CIT(A)/NFAC is unjustified. Ld. AR submitted that a coordinate bench of this Tribunal in assessee’s own case for assessment year 2016-17 in order dated 14.07.2025 has already set-aside the ex-parte order passed by Ld. CIT(A)/NFAC and remanded the matter back to the Jurisdictional Assessing Officer to pass assessment order afresh as per fact and law after providing reasonable opportunity to the assessee. Accordingly, Ld. AR requested before the Bench to set-aside the impugned ex-parte order passed by Ld. CIT(A)/NFAC in this year also and further requested to remand the case back to the file of Jurisdictional Assessing Officer to pass the assessment order afresh after providing reasonable opportunity of hearing to the assessee.

6.

Ld. DR appearing from side of the Revenue relied on the orders passed by the subordinate authorities and requested to confirm the same.

7.

We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book and copy of decision of the Tribunal passed in the case of assessee itself. In this regard, we find that the orders for assessment years 2015-16 and 2016-17 were decided ex-parte by both the subordinate authorities, however for the assessment year 2016-17 a coordinate bench of this Tribunal in assessee’s own case for assessment year 2016-17 in order dated 14.07.2025 has already set-aside the ex-parte order passed by Ld. CIT(A)/NFAC and remanded the matter back to the file of Jurisdictional Assessing Officer to pass assessment order afresh as per fact and law after providing reasonable opportunity of hearing to the assessee by observing as under :- “3. We have heard the rival contentions and perused the record placed before us. We find that the assessee is a Cooperative Society and for A.Y 2016-17 cash of Rs.85,72,800/- was found to be deposited in the bank account of the assessee. Assessee did not file the return of income even after issuance of notices u/s. 148 of the Act. Ld. Assessing Officer based on the information available on record completed the assessment making addition of Rs.1,24,97,234/-. Aggrieved assessee preferred appeal before CIT(A) but again failed to respond to the notices of hearing and furnish the requisite details in respect of its grounds of appeal

. Before us, Ld. Counsel for the assessee has furnished paper book running into 192 pages which includes copy of Registration of Society, Audit Report for the Financial Year 2015-16 along with Members list and Income-tax returns filed from A.Y 2018-19 onwards. From going through all these details and the contention of ld. Counsel for the assessee and in the larger interest of justice being fair to both the parties, we deem it proper to provide one more opportunity to the assessee to substantiate its case. We therefore restore all the issues raised before us to the file of ld. Jurisdictional Assessing Officer before assessee shall file all the details. After carefully examining the details, ld. JAO shall frame denovo assessment in accordance with law after affording reasonable opportunity of hearing to the assessee. Assessee is directed to provide updated email id and contact detail to the department for receiving the notices from ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is set aside. The effective grounds raised by the assessee are allowed for statistical purposes.

4. In the result, appeal of the assessee is allowed for statistical purposes.”

8. Respectfully following the above decision of the Tribunal passed in assessee’s own case for assessment year 2016-17 (supra), we deem it appropriate to set-aside the impugned ex-parte order for assessment year 2015-16 passed by Ld. CIT(A)/NFAC and remand the matter to the file of Ld. Jurisdictional Assessing Officer to pass assessment order afresh as per fact and law after

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