RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR
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BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 243 to 246/JPR/2025
fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2016-17
Ward-1(2),
Jaipur.
LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACAR7371J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Deepak Sharma, C.A.
jktLo dh vksjls@Revenue by : Smt. Anita Rinesh, JCIT lquokbZ dh rkjh[k@Date of Hearing
: 11/09/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 13/10/2025
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PER: DR. S. SEETHALAKSHMI, J.M.
These are four appeals filed by the assessee against four separate orders of ld. CIT (A), National Faceless Appeal Centre (NFAC), Delhi all dated 27.05.2024
passed under section 250 of the I.T. Act, 1961, for the assessment years 2013-14 to 16-17. 2. The grounds raised by the assessee are common in all the appeals except change in figures, therefore, for the sake of brevity, the grounds raised in ITA No.
243/JPR/2025 for the assessment year 2013-14 are being reproduced hereunder :-
RMS Karamchari Bachat and Sakh Sahakari Samiti Ltd., Jaipur.
“1. The impugned addition made in the order u/s 147/144 dated 28.03.2022 is bad in law and on facts of the case, for want of juri iction and various other reasons and hence the same kindly be deleted.
The very action taken u/s 147 r/w 148 is bad in law without juri iction and being void ab-initio, the same kindly be quashed. Consequently the impugned assessment framed u/s 147/144 dated 28.03.2022 also kindly be quashed.
The ld. AO erred in law as well as on the facts of the case in framing the assessment u/s 144 without affording adequate and reasonable opportunity and even without complying with the mandatory statutory requirement of law. The impugned order having been framed in gross breach of natural justice, kindly be quashed.
The ld. CIT (A) erred in law as well as on the facts of the case in confirming the addition made by the AO of Rs. 1,97,67,171/- on account of unexplained cash credit despite the fact that the assessee is a Co-operative Society engaged in the activity of accepting deposits from its members only and redeploying the funds by way of advancing loans to the members and investing surplus funds. The addition so made and confirmed, is being totally contrary to the provisions of law and facts kindly be deleted in full.
The appellant prays your honour indulgences to add, amend or alter of or any of the grounds of the appeal on or before the date of hearing.”
Since common grounds have been raised in all these appeals, therefore, for the sake of convenience, we take appeal in ITA No. 243/JPR/2025 for the assessment year 2013-14 as a lead case for adjudication and the decision arrived at will be applicable to all the appeals.
3. The appeal in ITA No. 243/JP/2025 filed by the assessee is delayed by 204
days. The assessee vide his application supported by an Affidavit duly attested by Notary Public, Jaipur, has requested to condone the delay. The Affidavit of the assessee reads as under :-
“ AFFIDAVIT
RMS Karamchari Bachat and Sakh Sahakari Samiti Ltd., Jaipur.
I, Narendra Kumar Goswami S/o Shri Ram Chandra Goswami Age 61 years resident of AB-217, Nirman Nagar, Jaipur-302019 (Raj.) do hereby solemnly affirm and declare as under.
1. That I am the Counsel for the assessee in the present matter and am fully competent to make this affidavit.
2. That the delay in filing the appeal in the present case is due to the unfortunate personal circumstances surrounding my father's health and subsequent demise. My father was suffering from a critical illness, namely cancer of the large intestine, and I was his primary caregiver. Due to this responsibility, I was unable to attend my professional duties, including matters related to the assessee's case. Sadly, my father passed away on 11.11.2024. 3. That after my father's passing, I unintentionally neglected the filing of the appeal, owing to the emotional and personal toll this loss caused me.
4. That during this period of hardship, the assessee did not receive any notice of demand from the Department. The absence of such notice contributed to the assessee's failure to follow up on the proceedings before the Id. CIT(A).
5. That in February-2024, during a discussion regarding the matter pending before the Id.
C11(A), I was reminded of the situation and checked the ITD portal , where discovered the order passed by the Id. CIT(A). I informed the assessee that an appeal need to be filed immediately, but due to my earlier oversight, this was no longer possible.
6. That I make this affidavit to explain the reasons for the delay in filing the appeal, which was unintentional and occurred due to the unfortunate personal circumstances mentioned above.
7. That this petition has been prepared under my instruction and the facts narrate therein are true and correct to my personal knowledge and belief.
Place : Jaipur Date : 18.02.2025. Deponent
I, the above deponent do hereby verify that the contents of para 1 to 7 herein above are true and correct to the best of my knowledge and belief.
Place : Jaipur Date : 18.02.2025. Deponent
Considering the reasons mentioned in the said application accompanied by an Affidavit of the assessee, we feel that the reasons mentioned in the Affidavit ITA NO. 243/JPR/2025 A.Y. 2013-14 : 5. The brief facts of the case are that the assessee is a Co-operative Society duly registered under the Rajasthan State Cooperative Societies Act, 1953. The assessee has not filed its return of income under section 139(1) of the Income Tax Act, 1961 for the assessment year 2013-14. As per the information available with the Income-tax Department, the assessee had maintained two bank accounts with Central Bank of India wherein it deposited cash to the extent of Rs. 3,28,98,301/-. Since no ITR was filed by the assessee the source of bank deposits remained unexplained. Therefore, on the basis of information available on record, notice under section 148 of the IT Act, 1961 was issued by the AO on 27.03.2021 after obtaining necessary approval of competent authority. In response to this notice, the assessee had simply filed a letter dated 28.04.2021 stating therein that the society is for mutual benefit of RMS employees and the same is registered with