HARIANTA SERVICE COOPERATIVE SOCIETY LIMITED,CHOUDWAR CUTTACK vs. INCOME TAX OFFICER, WARD-1(1), CUTTACK
Facts
The assessee filed an appeal against an order by the CIT(A) that dismissed the appeal ex-parte due to non-representation and lack of documentary evidence. The assessee claimed that due to technical issues, their submissions were not uploaded properly. The assessee is a cooperative society providing agricultural services.
Held
The tribunal noted that the CIT(A) had issued several notices, but there was no response from the assessee. However, in the interest of justice, the tribunal restored the appeal to the CIT(A) for fresh adjudication. The assessee was directed to provide all documentary evidence and pay a cost of Rs. 25,000 to the ITAT Bar Association.
Key Issues
Whether the dismissal of the appeal by the CIT(A) without considering the merits was justified, and whether the assessee should be granted another opportunity to present their case.
Sections Cited
147, 144, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
आयकर अपील�य अ�धकरण, कटक �यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) �ी जाज� माथन, �या�यक सद�य एवं �ी राजेश कुमार, लेखा सद�य के सम� । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER S.A.No.07/CTK/2025 (in आयकर अपील सं/ITA No.566/CTK/2025) (�नधा�रण वष� / Assessment Year : 2019-20) Harianta Service Cooperative Vs ITO, Ward-1(1), Cuttack Society Ltd., Harianta, Chowdwar, Cuttack PAN No. : AAAAH 5680 E .. (अपीलाथ� /Appellant) (��यथ� / Respondent) �नधा�रती क� ओर से /Assessee by : Shri Dullal Satyanarayan Jhesthy, Adv : Shri Vijaya Singh, ld Sr DR राज�व क� ओर से /Revenue by सुनवाई क� तार�ख / Date of Hearing : 5 /12/2025 घोषणा क� तार�ख/Date of Pronouncement : 5 /12/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 19.9.2025 passed by ld CIT(A), NFAC, Delhi in Appeal No. NFAC/2018-19/10383549 for the assessment year 2019-20. The assessee has also filed stay petition seeking stay of demand raised by the revenue. 2. Shri Dullal Satyanarayan Jhesthy, ld AR appeared for the assessee and Shri Vijaya Singh, ld Sr DR appeared for the revenue. 3. It was submitted by ld AR that the ld CIT(A) has dismissed the appeal of the assessee exparte. It was the submission that the assessment has also been completed u/s.147 r.w.s 144 read with section 144B of the Income tax Act,
2 S.A.No.07/CTK/2025 (in आयकर अपील सं/ITA No.566/CTK/2025) (�नधा�रण वष� / Assessment Year : 2019-20) 1961. It was the submission of ld AR that the assessee is an Association of Person (a co-operative society) registered under the Odisha Co-operative Societies Act and it is to provide various agricultural services to the farmers of the locality. It was the submission the assessee received a notice of hearing from the ld CIT(A), NFAC dated 11.9.2025 but after getting necessary records and evidence, the assessee attempted to file its compliance and written submission before the due date. However, the documents were not uploaded properly, for which, the ld CIT(A) dismissed the appeal for non-representation and for want documentary evidence. He prayed that if one more opportunity is granted, the assessee will cooperate in the set aside proceedings with all documentary evidence. 4. In reply, ld Sr DR did not have any serious objection to the restoration of appeal to the file of ld CIT(A). 5. We have considered the rival submissions. A perusal of the facts in the present case shows that the ld CIT(A) has issued several notices to the assessee but there was no response to the said notice, for which, ld CIT(A) has dismissed the appeal of the assessee without considering the issue on merits. Now ld AR has prayed to represent the case if one more opportunity is granted to furnish all the evidences. Hence, in the interest of justice, the issues in the appeal are restored to the file of the ld CIT(A) for fresh adjudication after providing reasonable opportunity to the assessee subject to cost of Rs.25,000/-(Rupees twenty five thousand only) to be paid to ITAT Bar Association, Cuttack and the receipt of the same be produced before the ld CIT(A). The assessee is directed to furnish all documentary evidences before the ld CIT(A).
3 S.A.No.07/CTK/2025 (in आयकर अपील सं/ITA No.566/CTK/2025) (�नधा�रण वष� / Assessment Year : 2019-20) 6. As the appeal is restored to the file of the ld CIT(A) for fresh adjudication, stay petition filed by the assessee stands dismissed. 7. In the result, appeal of the assessee stands partly allowed for statistical purposes and stay petition stands dismissed. Order dictated and pronounced in the open court on 5/12/2025. Sd/- Sd/- (राजेश कुमार) (जाज� माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सद�य/ ACCOUNTANT MEMBER �या�यक सद�य / JUDICIAL MEMBER �दनांक Dated 5/12/2025 B.K.Parida, Sr.P.S(OS) आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant- Harianta Service Cooperative Society Ltd., Harianta, Chowdwar, Cuttack 2. ��यथ� / The Respondent- ITO, Ward-1(1), Cuttack 3. आयकर आयु�त(अपील) / The CIT(A), 4. आयकर आयु�त / CIT 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, कटक / DR, ITAT, Cuttack 6. गाड� फाईल / Guard file. स�या�पत ��त //True Copy// आदेशानुसार/ BY ORDER,
(Assistant Registrar) आयकर अपील�य अ�धकरण, कटक/ITAT, Cuttack
