INCOME TAX OFFICER, WARD-10(1), PUNE, PUNE vs. DHARAMVEER SAMBHAJI NAGARI SAHAKARI PATSANSTHA MARYADIT, NARAYAN GAON

IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH “A”, PUNE

BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER

आयकर अपील सं. / ITA No.1639/PUN/2024
नधारण वष / Assessment Year : 2020-21

ITO, Ward-10(1), Pune.
Vs. Dharamveer
Sambhaji
Nagari
Sahakari
Patsanstha Maryadit,
Junnar Road, Near Old
Vesh,
Bajar
Peth
Narayangaon,
Junnar
Road- 410503. PAN : AAAAD3648N
Appellant

Respondent

आदेश / ORDER

PER MANISH BORAD, AM:

This appeal filed at the instance of Revenue is directed against the order of Ld. CIT(A)/NFAC u/s 250 of the Act dated 03.06.2024
which is arising out of the assessment order u/s 143(3) r.w.s. 144B of the Act for Assessment Year 2020-21 framed on 26.09.2022 by the ITO, NFAC, Delhi.
Revenue by : Shri Ramnath P. Murkunde
Assessee by : None

Date of hearing
: 24.06.2025
Date of pronouncement : 14.07.2025
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2. When the case was called for, none appeared on behalf of the assessee. However with the assistance of Ld. DR, we have gone through the grounds of appeal. The only grievance of the Revenue is that no opportunity was granted to the Assessing Officer for examining the additional evidences filed by the assessee before Ld.
CIT(A)/NFAC. He further submitted that Ld. CIT(A)/NFAC has not followed the procedure laid down in Rule 46A of the Income
Tax Rules, 1962 and has decided the appeal in favour of the assessee without giving any opportunity to the Assessing Officer to examine the additional evidence.
3. We have heard Ld. Departmental Representative and perused the records placed before us. We notice that the assessee is a cooperative society and the assessment for A.Y. 2020-21 has been framed on 26.09.2022 u/s 143(3) r.w.s. 144B of the Act and against the Nil income declared by the assessee, Ld. JAO has assessed the income at Rs.1,43,89,668/- comprising of various additions on account of unexplained investments, difference in interest income and disallowance of deduction u/s 80P of the Act. However, in the appeal filed before Ld. CIT(A)/NFAC, assessee furnished additional
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evidences to explain that the impugned additions are uncalled for.
However, Ld. CIT(A)/NFAC without calling for remand report from the Assessing Officer has decided the issue in favour of the assessee.
4. Considering the request of Ld. DR and also considering the provisions of Rule 46A of the Income Tax Rules, 1962 since the additional evidences on the basis of which Ld. CIT(A)/NFAC has deleted the addition, had not been forwarded to the Ld. JAO for furnishing its remand report, we in the larger interest of justice and being fair both the parties remit back all the issues raised by the revenue in the instant appeal to the file of Ld. CIT(A)/NFAC, who shall call for the remand report from the Ld. JAO with regard to the additional evidences filed by the assessee under Rule 46A of the Income Tax Rules, 1962 and after considering the remand report,
Ld. CIT(A)/NFAC shall decide in accordance with law as contemplated in section 250(6) of the Act. All the grounds of appeal raised by the Revenue in the instant appeal are allowed for statistical purposes.
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5. In the result, the appeal filed by the Revenue is allowed for statistical purposes.
Order pronounced on 14th day of July, 2025. (VINAY BHAMORE) (MANISH BORAD)

JUDICIAL MEMBER ACCOUNTANT MEMBER

पुणे / Pune;
दनांक / Dated : 14th July, 2025. Sujeet
आदेश क ितिलिप अेिषत / Copy of the Order forwarded to :
1. अपीलाथ / The Appellant.
2.  यथ / The Respondent.
3. The Pr. CIT concerned.
4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “A” बच,
पुणे / DR, ITAT, “A” Bench, Pune.

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Senior Private Secretary

आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.