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

PER BENCH : The above batch of appeals filed by the respective assessees are directed

against the separate orders dated 28.10.2015 of the ld. CIT(A)- 1, Raipur (CG)

relating to assessment year 2011-12.

their appeals, therefore, these were heard together and are being disposed of by

this common order for the sake of convenience.

respective returns of income declaring Nil income after claiming deduction u/s

80-P of the I.T. Act, 1961. The Assessing Officer in the order passed u/s 143(3)

disallowed the claim of deduction u/s 80-P and also made certain disallowance

on account of proportionate expenses. The respective assessees filed appeals

before the ld. CIT(A). The ld. CIT(A) however dismissed the appeals filed by

the respective assessees due to non-appearance before him. He, however, while

deciding the appeal, has decided the same on merit.

additions made by the Assessing Officer which has been upheld by the ld.

CIT(A).

respective assessee’s are residing in distant rural areas and the previous counsel

4 ITA Nos.07 to 14/RPR/2016

of the assessee was preparing the case and the ld. CIT(A) without giving proper opportunity decided the appeals ex-parte without giving sufficient opportunity

to the assessee to adduce the evidence on the points specified by him, therefore,

in the interest of justice the matter should be restored to the file of the ld.

CIT(A) with a direction to adjudicate the issue afresh after giving due

opportunity of being heard to the respective assessees. He also requested to

admit certain additional evidences filed during the hearing before the Tribunal

under Rule 29 of the Income Tax (Appellate Tribunal) Rules, 1963.

and submitted that despite giving opportunity to the respective assessees, they

never bothered to appear before the ld. CIT(A) for which he has passed the

order on the basis of material available on record. Further, the ld. CIT(A) has

decided the issue on merit. Therefore, the same should be upheld.

perused the material available on record. It is an admitted fact that despite

giving two opportunities vide notice dated 08.09.2015 and 24.09.2015, there

was non-appearance from the side of the respective assessees for which ld.

CIT(A) decided the issue on the basis of material available on record and upheld

the various additions made by the Assessing Officer. It is the submission of the

ld. counsel for the assessee that in the interest of justice the assessee should be

given one final opportunity to argue his case before the ld. CIT(A) and adduce

necessary evidences. Considering the totality of the facts of the case and in the

5 ITA Nos.07 to 14/RPR/2016

interest of justice, we deem it proper to restore the issue to the file of the ld.

CIT(A) with a direction to grant one final opportunity to the respective

assessees to substantiate their case. The ld. CIT(A) is directed to decide the

issue as per fact and law after giving due opportunity of being heard to the

assessee. The respective assessees are hereby directed to appear before the ld.

CIT(A) and not to seek adjournment under any pretext failing which the ld.

CIT(A) is at liberty to pass appropriate order as per law. We hold and direct

accordingly. The grounds raised by the respective assessees are allowed for

statistical purposes.

allowed for statistical purposes.

Order pronounced in the open Court at the time of hearing itself i.e. on this 14th August, 2018.

Sd/- Sd/- (SUCHITRA KAMBLE) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 14-08-2018. Sujeet Copy of order to: - 1) The Appellant 2) The Respondent 3) The CIT 4) The CIT(A) 5) The DR, I.T.A.T., Raipur. By Order //True Copy// Sr. Private Secretary ITAT, Raipur