MSEB Employee Co-Operative Credit Society Ltd. vs The Income Tax Officer

Parties Involved

Facts Summary

MSEB Employee Co-Operative Credit Society Ltd. filed an appeal against the order of the Commissioner of Income Tax (Appeal) for the Assessment Year 2020-21. The assessee raised three grounds of appeal: (1) The Commissioner of Income Tax (Appeal) erred in dismissing the appeal in limine for delay without considering the reasons provided by the assessee. (2) The Commissioner of Income Tax (Appeal) dismissed the appeal without considering the detailed submission filed by the assessee. (3) The Assessing Officer and Commissioner of Income Tax (Appeal) both erred in disallowing the deduction claimed under section 80P. The Authorized Representative for the assessee submitted that the assessee was unaware of the provisions of the Income Tax Act and had no taxable income for many years. The Authorized Representative also stated that no advocate was willing to take up the case and the assessee was not familiar with the assessment procedures. The Authorized Representative requested another opportunity to be heard by the assessee.…

Legal Issues

• 1. The Commissioner of Income Tax (Appeal) erred in dismissing the appeal in limine for delay without considering the reasons provided by the assessee.
• 2. The Commissioner of Income Tax (Appeal) dismissed the appeal without considering the detailed submission filed by the assessee.
• 3. The Assessing Officer and Commissioner of Income Tax (Appeal) both erred in disallowing the deduction claimed under section 80P.

Judgment Outcome

Decided in favour of Assessee.

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