Income Tax Appellate Tribunal - Chennai
Kpspl 98 Kooramvathiur Primary ... vs Ito, Ward 1, Kanchipuram on 27 September, 2024
आयकर अपील य अ धकरण, ए, यायपीठ,चे नई IN THE INCOME TAX APPELLATE TRIBUNAL 'A ' (SMC) BENCH, CHENNAI माननीय ी मनु कुमार ग र, या यक सद य एवं ी एस.आर. रघुनाथा, लेखा सद य के सम BEFORE HON'BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON'BLE SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1852/CHNY/2024 िनधारण वष/Assessment Year: 2018-2019 K P SPL 98 Kooramvathiur Primary The Income Tax Officer, Agricultural Co-Op Credit Society Limited, Vs. Ward 1, Kooram Village & Post, Kancheepuram.
Kanchipuram Taluk, Kanchipuram 631 502.
PAN: AABAK 5265F
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/Appellant by : None
यथ क ओर से/Respondent by : Dr. Samuel Pitta, IRS, JCIT.
सुनवाई क तारीख/Date of Hearing : 24.09.2024
घोषणा क तारीख/Date of Pronouncement : 27.09.2024 आदेश /O R D E R PER MANU KUMAR GIRI (Judicial Member) This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals)(NFAC) Delhi [CIT(A)] dated 03.05.2024 for Assessment Year 2018-19.
-2- ITA No.1852 /Chny/2024
2. The assessee an AOP registered under the Tamil Nadu Co-operative Societies Act, 1983, filed its return of income for the AY 2018-19 on 21.01.2023 declaring NIL income pursuant to notice u/s 148 of the Act. Based upon information, assessment order was completed u/s 147 r.w.s. 144 of the Act and assessment was passed on 31.03.2023 wherein total addition of Rs.15,71,756/- by disallowing the deduction claimed u/s 80P etc. Aggrieved assessee preferred an appeal before the ld.CIT(A), who dismissed the appeal of assessee on merits although assessee failed to appear before the ld.CIT(A) despite notices. Assessee is in further appeal before us.
3. None appeared before us for the assessee. The Ld. JCIT-DR pleaded for dismissal of the appeal on the ground that the assessee failed to appear before the ld. first appellate authority also.
4. We have gone through the orders of lower authorities and submissions addressed by the ld. DR before us. We are of the considered view that in the interest of justice assessee should be given one more opportunity before ld.CIT(A) to prosecute his case. Therefore, in the light of aforesaid factual position we deem it fit to set aside this appeal to the file of ld.CIT(A) for denovo adjudication of appeal. The Ld.CIT(A) who shall proceed for denovo adjudication of appeal after providing proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without
-3- ITA No.1852 /Chny/2024 any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the appellate proceedings as per law.
5. In the result, appeal filed by the assessee is allowed for statistical purpose.
Order pronounced in the open court on 27th day of September, 2024 at Chennai.
Sd/- Sd/-
एस.आर. रघन
ु ाथा (मनु कुमार ग र)
(S.R. RAGHUNATHA) (MANU KUMAR GIRI)
लेखा सद य/ ACCOUNTANT MEMBER या यक सद य / JUDICIAL MEMBER
चे ई/Chennai,
दनांक/Dated, the 27th September, 2024 KV आदेश क ितिलिप अ ेिषत/Copy to:
1. अपीलाथ /Appellant
2. यथ /Respondent
3. आयकर आयु /CIT, Chennai/Coimbatore/Madurai/Salem.
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF.