PRATH KRISHI SAKH SAHAKARI SAMITI MARYADIT ,MAJHGANWA vs. DCIT CIRCLE 2(1), JABALPUR

ITA 150/JAB/2024Status: DisposedITAT Jabalpur30 May 2025AY 2017-18Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)5 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the AO, directing the assessee to comply fully. It cautioned the assessee about electronic communication requirements under the Faceless Assessment Scheme.

What were the facts?

The assessee, a cooperative society, failed to comply with notices from the AO and CIT(A), leading to an ex-parte assessment and confirmation of additions. The assessee claimed non-compliance was due to lack of awareness of proceedings and remote location.

What were the issues?

Whether the ex-parte orders passed by the lower authorities were justified given the assessee's claimed reasons for non-compliance, and whether the additions made were warranted.

Which sections of the Income-tax Act were involved?

Section 144,Section 250,Section 44AD,Section 80P,Section 270A,Section 271B

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Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR

Hearing: 20.05.2025Pronounced: 30.05.2025

PER NIKHIL CHOUDHARY, A.M.

This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC dated 12.07.2024 under section 250 of the Income Tax Act, 1961 dismissing the appeal of the assessee filed against the order of the DCIT, Circle-1(1), Jabalpur under section 144 on 15.11.2019. 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 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

The order continues below.

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