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Quantum Assessment Restored Due to Reliance on Chartered Accountant
Case Law Details
- Case Name
- Thol Seva Sahakari Mandali Limited Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Ahmedabad
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Thol Seva Sahakari Mandali Limited Vs ITO (ITAT Ahmedabad)
Consultant Negligence Illiterate Members: Tribunal Accepts Reason, Remands Quantum After ₹20,000 PMNRF Cost
Assessee is a co-operative society of farmers engaged in providing financial accommodation to its members for agricultural purposes. For AYs 2017-18 and 2018-19, assessment orders were passed ex-parte u/s 144, as there was no representation before AO.
Appeals before CIT(A) were also dismissed ex-parte as time-barred. Before Tribunal, assessee submitted that the society members are mostly illiterate farmers, dependent entirely o...
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