Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
1 ITA No. 205,206 & 207/DDN/2024 Sahaspur Kishan Sewa Sahkari Samiti Vs. ITO
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “DEHRADUN” NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 205/DDN/2024 (A.Y 2015-16) I.T.A. No. 206/DDN/2024 (A.Y 2019-20) I.T.A. No. 207/DDN/2024 (A.Y 2018-19)
Sahaspur Kishan Sewa Vs. Income Tax Officer Sahkari Samiti Limited WAerd-1(1) (3) Sahaspur, Vikas Nagar , Income Tax Office Dehradun 248001 Dehraudn Uttarakhand PAN: AAWHS5244N Appellant Respondent Assessee by Sh. Roman Jain, CA Revenue by Sh. A. S. Rana, Sr. DR Date of Hearing 08/07/2025 Date of Pronouncement 16/07/2025 ORDER PER YOGESH KUMAR, U.S. JM: The above captioned Appeals are filed by the Assessee against
the orders of CIT(A)/National Faceless Appeal Centre (‘Ld.
CIT(A)’/NFAC’ for short), Delhi dated 25/07/2024, 26/07/2024 and
26/07/2024pertaining to Assessment Year 2015-16, 2018-19 and
2019-20 respectively.
There is a delay of 57 days in filing the captioned Appeals. The
Assessee contended that the reason for delay was due to change in
staff as well as the assessment order have been received on spam mail
which could not be seen on time. Therefore, there is a delay in filing
the present Appeal. For the reasons stated in the application for
2 ITA No. 205,206 & 207/DDN/2024 Sahaspur Kishan Sewa Sahkari Samiti Vs. ITO
condondation of the delay, delay of 57 days in filing the above appeals
are hereby condoned.
Facts in brief are that, the assessment orders have been
passed u/s u/s 147 read with Section 144 of the Income Tax Act,
1961 ('Act' for short) by making certain additions in 2015-16, 2018-19
and 2019-20.The Assessee preferred three separate Appeal before the
Ld. CIT(A) by challenging the respective assessment orders, which
have been dismissed vide orders impugned. As against the orders of
the Ld. CIT(A), the Assessee preferred the captioned Appeals.
The Ld. Counsel for the Appellant submitted that the orders
impugned of the Ld. CIT(A) has been passed in violation of principals
of natural justice. Further submitted that even before the assessment
proceedings A.O., assessee could not participate and submit requisite
documents, thus, submitted that both the Lower Authorities have
violated principals of natural justice. Therefore, sought for allowing
the Appeal.
The Ld. Department's Representative submitted that the
Assessee is a chronic defaulter who has not appeared before the Lower
Authorities, therefore, both the A.O. as well as the Ld. CIT(A) have
passed the orders in accordance with law which requires no
3 ITA No. 205,206 & 207/DDN/2024 Sahaspur Kishan Sewa Sahkari Samiti Vs. ITO
interference, thus by relying on the orders of the Lower Authorities
sought for dismissal of the Appeal.
We have heard both the parties and perused the material
available on record. Both the orders of the A.O. as well as order of the
Ld. CIT(A) are ex-parte, wherein the Assessee has not participated in
any of the proceedings and even the Ld. CIT(A) has not decided all the
grounds of Appeal on its merits. In view of the above, in the interest of
justice, we deem it fit to restore the issue to the file of the A.O. for de-
novo assessments. Needless to say, the A.O. shall provide opportunity
of being heard to the Assessee before passing the assessment orders in
accordance with law. The Assessee is also directed to participate and
produce requisite documents before the A.O. in the assessment
proceedings.
In the result, the Appeals of the Appellant are partly allowed for
statistical purpose.
Order pronounced in the open court on 16th July , 2025
Sd/- Sd/-
(MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 16.07.2025 R.N, Sr.P.S*
4 ITA No. 205,206 & 207/DDN/2024 Sahaspur Kishan Sewa Sahkari Samiti Vs. ITO