CHAITANYA UBAN CO-OP CREDIT SOCIETY LTD,LONAWALA-PUNE vs. INCOME TAX OFFICER WARD 9(5), PUNE, WARD NINE/FIVE PUNE

This is an appeal filed by the assessee directed against the order of the CIT(A)-6, Pune, dated 14.01.2020 for the assessment year 2010-11.

Brief facts of the case are that the assessee is a Cooperative Society, filed the return of income for the A.Y. 2010-11 on 26.09.2010 declaring Nil income. Return was processed u/s.143(1) of the Act. The case was selected for Scrutiny and statutory notices u/s. 143(2) and 142(1) were issued to the appellant on 16.08.2012 along with detailed questionnaire. However, there was no response from the side of assessee society. In the circumstances, the AO vide order dated 18.03.2013 completed the assessment u/s.144 of the Act at a total income Rs.82,82,480/-.

Aggrieved by the above assessment, the assessee society filed an appeal before the CIT(A) with a delay of 1759 days. The CIT(A) dismissed the appeal as “Not Admitted”, without condoning the delay.

Being aggrieved, the assessee is in appeal before the Tribunal in the present appeal.

When the matter was called on, none represented on behalf of the assessee despite due service of notice of hearing. We therefore, proceed to dispose of the appeal after hearing the ld. Departmental Representative.

We heard the ld. DR and perused the material on record. At the outset, we find that the appeal was filed before the CIT(A) with a delay of 1759 days. No explanation was filed by the assessee explaining the reasons for filing the appeal with a delay of 1759 days. However, we find from the order of CIT(A) that, before passing the ex parte order, no show cause notice was served upon the assessee. Thus, we are of the considered opinion that no reasonable opportunity was given by the CIT(A). In the circumstances, we remit the matter back to the file of CIT(A) for denovo disposal of appeal in accordance with law after affording due opportunity of hearing to the assessee.

In the result, the appeal filed by the assessee is partly allowed for statistical purposes.