VRAHATAKAR SAHAKARI SANSTHA MARYADIT AMLETHA,AMLETHA vs. ITO-1, RATLAM
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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI
आदेश/ O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by order of first-appeal bearing DIN: ITBA/APL/S/250/2024-25/1073849333(1) dated 28.02.2025 passed by learned Commissioner of Income-Tax (Appeals)-Addl./JCIT(A)-4, Mumbai [“CIT(A)”] which in turn arises out of assessment-order dated 31.10.2019 passed by learned ITO-1, Ratlam [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).
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Vrahatakar Sahakari Sanstha Maryadit ITA No. 379/Ind/2025 - AY 2017-18
The background facts leading to present appeal are such that the
assessee, a co-operative society, filed its return of income of AY 2017-18 u/s
139 declaring a total income of Rs. Nil after claiming deduction u/s 80P. The
case of assessee was selected for scrutiny-assessment and the AO issued
statutory notices u/s 143(2)/142(1) which were complied by assessee.
Ultimately, the AO passed assessment-order dated 31.10.2019 u/s 143(3)
denying deduction u/s 80P and thereby assessing total income at Rs.
20,95,570/-. Aggrieved, the assessee carried matter in first-appeal but the
CIT(A) dismissed assessee’s appeal for non-prosecution. Now, the assessee
has approached this Tribunal.
Ld. AR assessee at first submits that the section 250(6) of the Income-
tax Act, 1961 provides “The order of the Commissioner (Appeals) disposing of
the appeal shall be in writing and shall state the points for determination, the
decision thereon and the reason for the decision.”. He further submits that in
present case, the Ld. CIT(A) has dismissed assessee’s first appeal although
due to non-prosecution by assessee on the dates of hearing but still without
complying with the mandate of section 250(6).
Ld. AR has also filed a “Written-Submission” as well as an
“Application for additional evidences”; these are scanned and re-produced
below:
Written-Submission:
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Application for additional evidences:
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Finally, Ld. AR prays that the impugned first appeal-order passed by
Ld. CIT(A) may be set aside and this matter may be restored to CIT(A) for a
proper adjudication. Ld. AR acknowledges that the assessee is ready and
willing to make a proper representation before CIT(A).
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Vrahatakar Sahakari Sanstha Maryadit ITA No. 379/Ind/2025 - AY 2017-18
Ld. DR for revenue agrees with the submissions and prayer of Ld. AR
but makes a request to direct the assessee to represent his case before CIT(A)
and do not seek unnecessary adjournments.
In view of above submissions of parties; having regard to the principle
of natural justice and also bearing in mind that no prejudice would be
caused to revenue if the present matter is restored at the level of CIT(A), we
remand this matter back to the file of CIT(A) for adjudication afresh. The
CIT(A) shall give necessary opportunity of hearing to assessee and pass an
appropriate order uninfluenced by his earlier order. The assessee is also
directed to remain vigilant and ensure participation in the hearings as may
be fixed by CIT(A) and do not seek unnecessary adjournments failing which
the CIT(A) shall be at liberty to pass appropriate order in accordance with
law. Ordered accordingly.
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in open court on 22/01/2026
Sd/- Sd/-
(PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 22/01/2026 Patel/Sr. PS
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Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYSenior Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore
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