JEEVANDHARA COOP CREDIT SOC LTD,PUNE vs. PNE W- 56 (2), PUNE
Facts
The assessee, a credit co-operative society, filed a return claiming a deduction under Section 80P which was disallowed by the Assessing Officer, leading to an assessment under Section 143(3). The assessee's subsequent appeal to the CIT(A)/NFAC was dismissed due to non-appearance, prompting the present appeal to the Tribunal.
Held
The Tribunal condoned a delay in filing the appeal and observed that the CIT(A)/NFAC had dismissed the assessee's appeal for non-prosecution. Recognizing the assessee as a small primary credit co-operative society, the Tribunal, in the interest of natural justice, set aside the CIT(A)'s order and remanded the matter for a fresh decision on merits after giving the assessee a reasonable opportunity of hearing.
Key Issues
Dismissal of assessee's appeal by CIT(A) for non-prosecution; Whether the matter should be remanded for a fresh decision on merits.
Sections Cited
80P of the IT Act, 143(3) of the IT Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1660/PUN/2025 िनधा�रण वष� / Assessment Year : 2020-21 Jeevandhara Coop. Credit Vs. Assessment Unit, Soc. Ltd., Income Tax Department. S. No.30/2/4/9/A, Shop No.1, Siddhi Terrace, Pune Satara Road, Dhankawadi- 411043. PAN : AAABJ0251E Appellant Respondent Assessee by : None Revenue by : Shri R. Y. Balawade Date of hearing : 29.01.2026 Date of pronouncement : 30.01.2026 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 21.08.2023 passed by Ld. CIT(A)/NFAC for the assessment year 2020-21. 2. There is delay in filing of the present appeal. We are satisfied with the reasons mentioned in the application for condonation of delay duly supported by an affidavit that the applicant was prevented by sufficient cause for not filing the appeal within the
2 ITA No.1660/PUN/2025 prescribed time limit. After hearing Ld. DR, we condone the delay and proceed to adjudicate the appeal. 3. Facts of the case, in brief, are that the assessee is a credit co- operative society duly registered under Maharashtra State Co- operative Societies Act and has furnished return of income on 14.01.2021 declaring total income of Rs.Nil after claiming deduction of Rs.58,83,090/- u/s 80P of the IT Act. Subsequently, the case was selected for scrutiny through CASS. After considering the reply of the assessee, assessment was completed u/s 143(3) of the IT Act by determining total income at Rs.58,83,090/-. The above assessed income includes addition on account of disallowance of deduction u/s 80P of the IT Act. 4. Being aggrieved with the above assessment order, the assessee preferred an appeal before Ld. CIT(A)/NFAC. Since the assessee remained absent, Ld. CIT(A)/NFAC dismissed the appeal of the assessee. 5. It is the above order against which the assessee is in appeal before the Tribunal. 6. When the appeal was called for hearing, neither anybody appeared from the side of the assessee nor any application for adjournment was filed by the assessee. Accordingly, we proceed to
3 ITA No.1660/PUN/2025 decide the appeal on the basis of material available on record and after hearing Ld. DR. 7. We have heard Ld. DR and perused the material available on record. In this regard, we find that Ld. CIT(A)/NFAC has issued various notice of hearing, however nobody appeared from the side of the assessee and therefore Ld. CIT(A)/NFAC dismissed the appeal filed by the assessee. We further find that the assessee is a small primary credit co-operative society and formed for the mutual benefit of the members of the society and if an opportunity to substantiate the grounds of appeal is provided to the assessee it will meet the ends of natural justice. 8. Considering the totality of the facts of the case and in the interest of justice, without going into merits of the case, we deem it fit to set-aside the order passed by Ld. CIT(A)/NFAC and restore the matter back to his file with a direction to decide the appeal afresh and as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT(A)/NFAC in this regard and to produce relevant submissions, documents and evidences in support of grounds of appeal without taking any adjournment under any pretext, otherwise Ld. CIT(A)/NFAC shall
4 ITA No.1660/PUN/2025 be at liberty to pass appropriate orders as per law. Thus, the ground raised by the assessee is allowed for statistical purposes. 9. Since the matter has been remanded back to the file of Ld. CIT(A)/NFAC for deciding the appeal afresh as per fact and law, the grounds related with merits of the case becomes infructuous hence not adjudicated. 10. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 30th day of January, 2026. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 30th January, 2026. Sujeet आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr.CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “A” ब�च, 4. पुणे / DR, ITAT, “A” Bench, Pune. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.
