THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. THE INCOME TAX OFFICER, DHAMTARI(C.G)

ITA 7/BIL/2016Status: DisposedITAT Raipur14 August 2018AY 2011-125 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeals to the file of the CIT(A) to grant a final opportunity to the assessees to present their case and adduce evidence. The CIT(A) was directed to decide the issues afresh after giving due opportunity of being heard.

What were the facts?

The assessees, cooperative societies, claimed deduction under Section 80-P, which was disallowed by the Assessing Officer. The CIT(A) dismissed their appeals due to non-appearance, although he also decided on merits. The assessees appealed to the ITAT, citing lack of proper opportunity.

What were the issues?

Whether the assessees were denied a proper opportunity of being heard by the CIT(A) and if the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 80-P

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year : 2011-12 PAN : AAAAG9908N (Appellant) (Respondent) Assessment Year : 2011-12 Gramin Seva Sahakari Samiti ITO, Maryadit, Dhamtari (CG). Vs. Vill.- Kharenga, Distt- Dhamtari (CG). PAN : AAAAG9790L (Appellant) (Respondent) Assessment Year : 2011-12 Gramin Seva Sahakari Samiti ITO, Maryadit, Dhamtari (CG). Bhatagaon, Kurud, Vs. Vill.- Bhatagaon, Teh.- Kurud, Distt- Dhamtari (CG). PAN : AABAG0434C (Appellant) (Respondent) Assessment Year : 2011-12 Gramin Seva Sahakari Samiti ITO, Maryadit, Dhamtari (CG). Vill.- Karga, Teh.- Kurud, Vs. Distt- Dhamtari (CG).

PAN : AABAG0001D (Appellant) (Respondent) Assessment Year : 2011-12 Gramin Seva Sahakari Samiti ITO, Maryadit, Dhamtari (CG). Vs. Vill.- Belargaon, Teh.- Nagari, Distt- Dhamtari (CG). PAN : AABAA7998M (Appellant) (Respondent) Assessment Year : 2011-12 Gramin Seva Sahakari Samiti ITO, Maryadit, Dhamtari (CG). Vill.- Gatapar, Korra, Vs. Teh.- Kurud, Distt- Dhamtari (CG). PAN : AA

The order continues below.

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