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

ITA 46/BIL/2016Status: DisposedITAT Raipur16 August 2018AY 2011-125 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had passed the order before considering the assessee's subsequent submission and additional evidence. Therefore, in the interest of justice, the matter was restored to the CIT(A) to grant a final opportunity to the assessees.

What were the facts?

The assessees, cooperative societies engaged in banking and other businesses, claimed deduction under Section 80-P. The Assessing Officer disallowed this claim, and the CIT(A) dismissed their appeals. The assessees argued that the CIT(A) decided their appeals before considering their second submission and additional evidence.

What were the issues?

Whether the CIT(A) provided sufficient opportunity to the assessee to present their case and consider all evidence before passing the order.

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 Vill.- Rampur, Dhamtari (CG). PAN : AAAAG9881A (Appellant) (Respondent) Assessment Year : 2011-12 Gramin Seva Sahakari Samiti ITO, Maryadit, Dhamtari (CG). Vs. Vill.- Demar, Distt- Dhamtari (CG). PAN : AAAAG9785B (Appellant) (Respondent) Assessment Year : 2011-12 Gramin Seva Sahakari Samiti ITO, Maryadit, Dhamtari (CG). Vs. Vill.- Mohadi, Distt- Dhamtari (CG). PAN : AAAAG9991P (Appellant) (Respondent)

Assessee by : Shri Sunil Kr. Agrawal, CA Department by : Shri Sanjay Kumar, DR Date of hearing : 16-08-2018 Date of pronouncement : 16-08-2018 PER BENCH : The above three appeals filed by the respective assessees are directed

against the separate orders dated 15.12.2015 of the ld. CIT(A)- 1, Raipur (CG)

relating to assessment year 2011-12. Since identical grounds have been raised

by the respective assessees in their appeals challenging the order of the ld.

CIT(A) in dismissing the appeals field by them, therefore, these were heard

together and are

The order continues below.

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