DOULATPURA DUGDH UTPADAK SAHKARI SAMITI LIMITED,AJMER, RAJASTHAN vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS E-ASSESSMENT CENTRE, DELHI, DELHI
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR
Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k
BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1450/JPR/2024
fu/kZkj.k o"kZ@Assessment Years : 2020-21
E-assessment Centre, Delhi.
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACAD5588M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Shri Gautam Singh Choudhary, JCIT-Sr. DR a lquokbZ dh rkjh[k@ Date of Hearing : 19/02/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 01/04/2025
vkns'k@ ORDER
PER: RATHOD KAMLESH JAYANTBHAI, AM
By way of present appeal, the assessee challenges the order of National Faceless Appeal Centre, Delhi [for short CIT(A)] dated
11.11.2024 for assessment year 2020-21. Ld. CIT(A) passed that the order because the assessee challenged the assessment order passed u/s 144 r.w.s. 144B of the Income Tax Act, 1961 (for short
“Act”) dated 20.09.2022 passed by National e-assessment Centre
[ for short AO] before him.
2. In this appeal, the assessee has raised following grounds: -
Daulatpura Dugdh Utpadak Sahkari Samiti Ltd.
2
“1. That the Ld. CIT(A) has failed to appreciate that if adjudicated on merits of the appeal; the appellant, being a genuine milk producing cooperation society, would have no tax liability as per the provisions of Section 80P of Income Tax Act, 1961. 2. That the appellant reserves the right to revise/ modify/
delete/add/alter any of the grounds of appeal.
That on the facts and circumstances of the case, the Order passed by the Ld. CIT(A) is technically flawed and is also injudicious, and deserves to be set aside for fresh adjudication on merits of the case.
That the Ld. CIT(A), while admitting and proceeding to dispose of the appeal based on the grounds of appeal, thereby impliedly condoned the delay in filing the appeal, has subsequently erred in dismissing the appeal solely on the ground of non-condonation of delay.
That the Ld. CIT(A) has erred in ignoring the facts and evidences of non-service of the relevant assessment order, and in not appreciating that there was no delay, if time limit of filing appeal is counted from the date of receipt of certified copy of Assessment Order.
That the Ld. CIT(A) has failed to adjudicate any of the grounds of appeal and has not addressed the issues on their merits.
That the Ld. CIT(A) has violated the principles of natural justice by failing to provide a reasonable opportunity of being heard to the appellant. No opportunity for a personal hearing or hearing through video conference was accorded, which further vitiates the proceedings.
That the Ld. CIT(A) has failed in their moral and statutory duty to safeguard and assist poor, illiterate, and helpless farmers, milkmen, Daulatpura Dugdh Utpadak Sahkari Samiti Ltd. 3 and villagers who are being harmed and harassed by such tax administration proceedings and orders.”
The brief facts of the case are that the return of income in this case was filed on 21.01.2021 declaring total income at Rs. 1,80,040/-. The return of income was processed u/s 143(1) of the Act. Subsequently, the case was selected for limited scrutiny under CASS. Notices as required under law were issued and served upon the assessee. The assessee was asked to furnish nature of business in brief, detailed computation of total income, bifurcation of income under the difference heads, note on objectives, copy of by- laws of the society, registration of certificate by