SEWA SAHAKARI SAMITI MARYADIT ASHOKNAGAR ,ASHOK NAGAR vs. ITO ASHOK NAGAR MP, MADHYA PRADESH

INCOME TAX APPELLATE TRIBUNAL AGRA BENCH "SMC": AGRA SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND

BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER

(Through virtual hearing)

ITA No. 26/AGR/2024 (Assessment Year: 2015-16)

Sewa Sahakari Samiti Vs. ITO,

Maryadit Ashoknagar, Ashok Nagar, MP

Galla Mandi, Campur, Ashok

Nagar, MP

(Appellant) (Respondent)

PAN:AACAS9271J

Assessee by : Shri Prarthna Jalaan, CA

Revenue by: Shri Shailender Srivastava, Sr. DR

Date of Hearing 06/02/2025 Date of pronouncement 06/02/2025

O R D E R

PER M. BALAGANESH, A. M.:

- 1. The appeal in ITA No.26/AGR/2024 for AY 2015-16, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as "ld. NFAC", in short] dated 23.11.2023 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") dated 30.06.2017 by the Assessing Officer, ITO, Ashoknagar, MP (hereinafter referred to as "ld. AO"). - 2. The assessee has raised the following grounds of appeal before us:- - "1. That the National Faceless Appeal Centre (NFAC), Delhi has erred in law and on facts in passing the ex-parte order without giving sufficient opportunity to appellant.

- 2. That the order passed u/s 250 rws 143(3) of the I.T. Act, 1961 is bad in law. - 3. That the National Faceless Appeal Centre (NFAC), Delhi has erred in law and on facts in sustaining the disallowance made by the Ld AO u/s 80P of the Income Tax Act, 1961 amounting to Rs 5,95,253/- - 4. That the National Faceless Appeal Centre (NFAC), Delhi has erred in law and on facts in sustaining the disallowance made by the Ld AO u/s 40A(3) of the Income Tax Act, 1961 amounting to Rs 15,42,178/- - 5. That the National Faceless Appeal Centre (NFAC), Delhi has erred in law and on facts in sustaining the disallowance made by the Ld AO u/s 40(a)(ia) of the Income Tax Act, 1961 amounting to Rs 11,91,535/- - 6. That any other relief or reliefs deemed fit in the facts and circumstance of the case may be granted. - 7. The appellant craves leave to add, alter or vary the grounds of appeal before or at the time of hearing." - 3. We have heard the rival submissions and perused the materials available on record. The ld AR before us stated that the ld NFAC had passed an exparte order without adjudicating the issue on merits. We find on perusal of the order of the ld NFAC, the same has been decided exparte without the presence of the assessee. Hence we deem it fit and appropriate, in the interest of justice and fair play, to restore this appeal to the file of ld NFAC for de novo adjudication of the grounds raised by the assessee before it in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is at liberty to raise additional grounds and file additional evidences, if any, if

it so desires. With these directions, the grounds raised by the assessee are allowed for statistical purposes.

Order pronounced in the open court on 06/02/2025.

-Sd/- -Sd/- (SATBEER SINGH GODARA) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated: 06/02/2025

A K Keot

Copy forwarded to

- 1. Applicant - 2. Respondent - 3. CIT - 4. CIT (A) - 5. DR:ITAT

ASSISTANT REGISTRAR ITAT, New Delhi