ODISHA STATE HANDLOOM WEAVERS CO-OPERATIVE SOCIETY LTD,BHUBANESWAR vs. DCIT, CIR-1(1), BHUBANESWAR

2 ITA N2.123 to 126/CTK/2026 by the ld CIT(A) were not received by the assessee, the appeals could not be filed within due date. The above contentions of the assessee are not found to be false. Ld. CIT DR also did not raise any serious objection to condone the delay. Accordingly, the delay in filing the appeals by the assessee is condoned and the appeals of the assessee are admitted for hearing.

It was submitted by ld AR that in all the assessment years, the ld CIT(A) has dismissed the appeals without providing an adequate opportunity to the assessee to represent the matter. It was the submission that the matter may be restored to the file of the ld CIT(A) to adjudicate the issue afresh after allowing reasonable opportunity to the assessee and the assessee will furnish the complete details. Ld AR also placed a copy of the order of the Co-ordinate Bench of this Tribunal in assessee’s own case for the assessment year 2017-18 in dated 28.11.2023, wherein, on similar facts, the order of the ld CIT(A) has been restored to his file for readjudication after granting the assessee adequate opportunities of being heard.

In reply, ld CIT DR vehemently supported the orders of the ld CIT(A). It was the submission that the assessee is trading & marketing of handloom items and was not entitled to deduction u/s. 80P(2) of the Act, insofar as it has not employed any labour.

We have considered the rival submissions and perused the order of the Co-ordinate Bench of this Tribunal in assessee’s own case for the assessment year 2017-18(supra), wherein, the Tribunal has observed as under: “4. We have considered the rival submissions. A perusal of the order of the ld CIT(A) clearly shows that only part of the details as called for by the ld CIT(A)has been submitted by the assessee. Thus, justice should not only be done, it should also be seen to be done. This being so, as admittedly, the assessee has not provided

Admittedly, in all these years also, the assessee has not furnished the complete details before the ld CIT(A). Accordingly, the ld CIT(A) has dismissed the appeals of the assessee. Therefore, similar in line with the direction given for the assessment year 2017-18(supra), we restore all the appeals to the file of the ld CIT(A) for readjudication after granting the assessee adequate opportunity of hearing. The assessee is also directed to furnish all the details in support of the claim before the ld CIT(A).

In the result, appeals of the assessee are allowed for statistical purposes. Order dictated and pronounced in the open court on 25/02/2026.