AUDHYANIK UTPADAK AVAM VIPRAN SAHKARI SAMITI DATAGANJ,DATAGANJ vs. INCOME TAX OFFICER - 2(3), BUDAUN

PER AMITABH SHUKLA, AM:

This appeal by Assessee is directed against the order of National
Faceless Appeal Centre, Delhi [for short hereinafter referred to as the “(Ld. CIT(A)”] dated 07.06.2024 for Assessment Year 2017-18. 2. During the course of hearing, none appeared on behalf of the assessee. The Ld. DR informed that the Ld. Assessing Officer (AO)

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has passed order an ex parte order against the assessee which was confirmed by the Ld. CIT(A). We have noted that the assessee is a cooperative society, which had claimed deduction u/s 80P of the Act, through the appeal documents it is noted that the secretary of the society one Shri Bharat Gupta, was indisposed for a long time leading to non-compliance to statutory notices which in-turn resulting in passing in ex parte order. The compliance before the Ld. First
Appellate Authority also could not be made on account of ill health of the office bearer.
3. We have considered the facts of the case in the light of material available on record. It is trite law that no litigant benefits by non- prosecution of its case. We find sufficient force in the pleadings of the assesse as to why it could not prosecute its matter before lower authorities.
4. We are therefore of the view that ends of justice would be met if the case is set aside to the file of the Ld. Assessing Officer, for re- adjudication after giving opportunities of being heard to the assesse and to pass a speaking order. The assesse shall be bound to comply to all the notices and details called by the Ld. Assessing Officer. Any ITA No.- 3577/Del/2024

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non-compliance from the assesse side shall be adversely viewed.
Accordingly, we set aside the order of the Ld. Assessing Officer and direct him to re-adjudicate the matter de novo. The matter is restored to the file of Ld. AO as he is the first authority mandated by law to determine the correct taxable income after considering evidences filed by the tax-payer. In this regard, we place reliance upon the decision of Hon’ble Apex Court in TIN Box Company 249 ITR 216. Accordingly, the grounds of appeal raised by the assesse are allowed for statistical purposes.
5. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Open Court on 10.03.2025 (VIKAS AWASTHY)
ACCOUNTANT MEMBER

Dated: 10/03/2025. Pooja/-