BHARATKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,JABALPUR vs. INCOME TAX OFFICER WARD 2(5), JABALPUR

ITA 53/JAB/2025Status: DisposedITAT Jabalpur11 June 2025AY 2017-18Bench: SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY (Accountant Member)4 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not given a proper opportunity to present its case. To uphold the principles of natural justice, the impugned orders were set aside and the assessment was restored to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee, a cooperative society, claimed a deduction under Section 80P. The Assessing Officer disallowed the deduction due to lack of supporting documents, and the CIT(A) dismissed the appeal ex-parte. The assessee argued they were not given adequate opportunity due to their remote location and lack of familiarity with tax laws.

What were the issues?

Whether the assessee was denied a reasonable opportunity of being heard by the lower authorities, and whether the disallowance of Section 80P deduction was justified without proper adjudication.

Which sections of the Income-tax Act were involved?

Section 80P,Section 271F

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. CIT(DR)

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, filed by the assessee, against the order dated 23/12/2024 of learned Addl. Commissioner Income Tax (Appeals), Jodhpur [hereinafter referred as to “Ld. Addl. CIT(A)”] pertaining to the assessment year 2017-18. The Assessee has raised the following grounds of appeals: -

“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 society was not aware of fixation of case and society was at remote area and are not conversant with income tax and thus appellant was not able to file res

The order continues below.

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