LIMBASI SEVA SAHAKARI MANDLI LIMITED,KHEDA vs. INCOME TAX OFFICER WARD 3 NADIAD, NADIAD
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “SMC” BENCH
Before: DR. BRR Kumar, Vice President
And Shri T. R. Senthil Kumar, Judicial Member
Limbasi Seva Sahakari
Mandali Limited
Station Road Limbasi
TA Matar, Kheda,
Gujarat-387520
PAN: AAAAT8858Q
(Appellant)
Vs
Income Tax Officer
Ward-3, Nadiad
(Respondent)
Assessee Represented: None
Revenue Represented: Shri Rohit Aasudani, Sr. D.R.
Date of hearing
: 11-11-2025
Date of pronouncement : 13-11-2025
आदेश/ORDER
PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the exparte appellate order dated
02.06.2025
passed by the Addl.
Commissioner of Income Tax/JCIT (Appeals)-13, Mumbai arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2015-16. Assessment Year 2015-16
I.T.A No. 1676/Ahd/2025 A.Y. 2015-16 Page No Limbasi Seva Sahakari Mandli Ltd. vs. ITO
2
2. The Grounds of Appeal raised by the Assessee are as follows:
(1) The NFAC has dismissed the appeal without considering the request of the Assessee for adjournment as CA was out of India and not provided sufficient opportunity to submit required documents to substantiate the facts of the case.
(2)The NFAC did not consider the appeal in merit. The NFAC has erred in law and or on facts in holding that the deduction u/s 80P(2) of Rs.
31,15,639 is not allowable as per the provisions of Section 80P(4) of the Act. The Assessment Order itself contains the facts of the case that the Assessee is a registered Co-operative society not having any banking licence and eligible for deduction u/s 80P(2) of the Act and provisions of section 80P(4) is not applicable to the Assessee. However, the Lower
Authorities have ignored the fact and even disregard the CBDT circular in the matter and applied the provisions of section 80P(4) to disallow deduction claimed of Rs. 31,15,639 u/s 80P(2) of the Act, which is wholly illegal, unlawful and against the principal of natural justice.
(3)The NFAC order state that case has decided on the merits while adjudicating the same. However, all the ground has been dismissed ex- party without considering the facts and mechanically relied on the Order of the ITO without applying brain in the case.
(4)The Assessee craves the leave of this court to add, delete or alter any ground of appeal where it is required for just and equitable ground.
On perusal of record, it is seen from the appellate order, the assessee was given opportunity between 19-03-2020 to 23-05- 2025. However the assessee failed to file written submission before the Ld. Addl.CIT(A) thereby the appeal was dismissed exparte. Ld. Counsel submitted that the assessee is willing to produce all relevant details and materials before Ld. Addl.CIT(A) to pass order on merits provided one more opportunity of hearing is given to the assessee.
Recording the same and in the interest of Principle of Natural Justice, we set-aside the orders passed by the lower authorities and restore the matter back to the file of Juri ictional Assessing
I.T.A No. 1676/Ahd/2025 A.Y. 2015-16 Page No Limbasi Seva Sahakari Mandli Ltd. vs. ITO
3
Officer for de novo adjudication. The assessee shall submit all relevant documents explanations before the JAO and comply with the notices without seeking any unnecessary adjournments.
In the result, the appeal filed by the Assessee is allowed for statistical purpose.
Order pronounced in the open court on 13-11-2025 (DR. BRR KUMAR) (T.R. SENTHIL KUMAR)
VICE PRESIDENT JUDICIAL MEMBER
Ahmedabad : Dated 13/11/2025
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:-
1. Assessee
Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलȣय अͬधकरण,
अहमदाबाद