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

ITA 95/BIL/2016Status: DisposedITAT Raipur17 August 2018AY 2011-125 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) to grant one final opportunity to the assessees to substantiate their cases. The CIT(A) is directed to decide the issue after giving due opportunity of being heard.

What were the facts?

Three cooperative societies claimed deduction under Section 80-P of the Income Tax Act, 1961, declaring Nil income. The Assessing Officer disallowed this claim and determined taxable income for each society.

What were the issues?

Whether the assessees were denied sufficient opportunity of being heard by the CIT(A) and if additional evidence should be admitted.

Which sections of the Income-tax Act were involved?

Section 80-P

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI R. K. PANDA & MS. SUCHITRA KAMBLE

For Appellant: Shri Sunil Kumar Agrawal, CA, Ms. Laxmi Sharma, CA
For Respondent: Shri Sanjay Kumar, DR

PER BENCH : The above three appeals filed by the respective assessees are directed against the separate orders 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

The order continues below.

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