UNHEL GRAM SEWA SAHKARI SAMITI LTD,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR
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BEFORE: SHRI MANISH BORAD, AM vk;dj vihy la-@ITA. No. 499/JPR/2025
fu/kZkj.k o"kZ@Assessment Year : 2017-18
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATU4217F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Dinesh Kumar (Adv.) jktLo dh vksj ls@ Revenue by : Shri Gautam Singh Choudhary, JCIT lquokbZ dh rkjh[k@ Date of Hearing : 30/06/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement :02/07/2025
vkns'k@ ORDER
PER: MANISH BORAD, AM
This appeal at the instance of the assessee is directed against the order of the ld. CIT(A), National Faceless Appeal
Centre, Delhi dated 29.01.2025 [Here in after referred as “CIT(A)/NFAC”] for the assessment year 2017-18, which is arising out of the order u/s 144 of the Act dated 30.09.2019 framed by ITO, Ward -Jhalawar.
2. At the outset, ld. Counsel for the assessee referring to ground Nos. 1 to 4 raised against disallowance of deduction u/s 80P of the Act as well as additions u/s 68 of the Act at Rs.
11,50,000/- stated that for unavoidable reasons, assessee could not appear before the Assessing Officer and was unable to furnish the additional evidence before ld. CIT(A). He prayed for granting an opportunity to go before ld. Juri ictional Assessing Officer
(JAO) for necessary adjudication of the issues as well as examining additional evidence.
Ld. DR relied on the order of lower authorities.
I have heard the rival contentions and perused the record placed before me. The assessee is a Co-operative Society and did not file the return of income for A.Y 2017-18. Based on the information about cash deposit of Rs. 11,50,000/- during the demonetization period falling under F.Y 2016-17. Ld. AO issued valid notices for carrying out the re-assessment proceedings. Ld. AO framed the best judgment assessment u/s 144 of the Act making the impugned additions. The assessee further failed to get any relief from ld. CIT(A). Before me, ld. Counsel for the assessee furnished a paper book running into 96 pages along with the applications under rule 46A of the Income Tax Rules for admission of additional evidence. It is stated before me that the assessee has complete details to explain the source of cash deposit along with identity proof and income source of the persons given cash which has been subsequently deposited in the bank account. Going through these details, I am of the considered view that the additional evidence goes to the root cause of the impugned additions and in the larger interest of justice and being to fair both the parties. I hereby return the issues raised in the instant appeal to the file of ld. Juri ictional Assessing Officer, who shall provide fair opportunity to the assessee for filing the relevant details and then frame de novo assessment in accordance with law. The assessee is also directed to update e-mail id and contact details income tax portal and should refrain from taking unnecessary adjournment unless otherwise required for reasonable cause. Order pronounced in the open Court on 02/07/2025. ¼ euh"k cksjkM ½
(Manish Borad) ys[kk lnL;@Accountant Member
Tk;iqj@Jaipur fnukad@Dated:- 02/07/2025
*Ganesh Kumar, Sr. PS
आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. vihykFkhZ@The Appellant-Unhel Gram Sewa Sahkari Samiti Ltd.,
Jhalawar
2. izR;FkhZ@ The Respondent- ITO, Ward -Jhalawar
3. vk;dj vk;qDr@ CIT
4. vk;dj vk;qDr@ CIT(A)
5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत.
6. xkMZ QkbZy@ Guard File { ITA No. 499/JPR/2025}
vkns'kkuqlkj@ By order
सहायक पंजीकार@Aेेज. त्महपेजतंत