PRATHMIK KRISHI SAKH SAHAKARI SAMITI MARYADIT ,JERATH vs. INCOMETAX OFFICER WARD , NARSINGHPUR

ITA 151/JAB/2024Status: DisposedITAT Jabalpur30 June 2025AY 2019-20Bench: SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY (Accountant Member)6 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the matter to the AO, allowing the assessee to produce its books of accounts and justify its claims. This was done in the interest of justice to ensure proper consideration of evidence.

What were the facts?

The assessee, a cooperative society, failed to file its income tax return and did not comply with notices from the Assessing Officer (AO) and the Commissioner (Appeals). The AO made additions on a best judgment basis, which the CIT(A) upheld ex-parte.

What were the issues?

Whether the ex-parte assessment and confirmation of additions by the CIT(A) were justified, and whether the assessee should be given an opportunity to present its case and evidence before the AO.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 142(1),Section 69A,Section 80P,Section 119(2)(b),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “DB”, JABALPUR

Before: SHRI KUL BHARAT & SHRI, NIKHIL CHOUDHARY

For Appellant: Shri Sapan Usrethe, Adv
For Respondent: Shri Alok Bhura, Sr DR

PER NIKHIL CHOUDHARY, ACCOUNTANT MEMBER.:

This is an appeal filed by the assessee against the order of the learned Commissioner Income Tax (Appeals)/NFAC, Delhi u/s 250 of the Income Tax Act, 1961 (“Act”, for short) dated 29.08.2024 wherein the Ld. CIT(A) has dismissed the appeal of the assessee that was filed against the orders of the Assessing Officer u/s 147 r.w.s. 144 of the Act on 21.02.2024. The grounds of appeal are as under: -

“1. The learned Commissioner of Income tax (Appeal) NFAC was not justified in passing exparte order without appreciating that appellant was prevented with reasonable cause in not filing the response as

The order continues below.

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