IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR KUMAR, VICE PRESIDENT And Shri T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA Nos: 1555 & 1556/Ahd/2024 Assessment Years: 2018-19 & 2019-20 The Thavar Dudh ACIT/DCIT Utpadak Sahkari Circle-Gandhinagar, Mandli Limited Vs Gandhinagar-382011 At & PO. Thavar Tal. Dhanera, Dist. Banaskantha-

385535 PAN: AAAAT1779L (Respondent)

(Appellant)

Assessee Represented: Shri S.N. Divatia, A.R. &

Shri Samir Vora, A.R.

Revenue Represented: Shri Rignesh Das, Sr.D.R.

Date of hearing : 23-01-2025 Date of pronouncement : 20-02-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

These two appeals are filed by the Assessee as against two separate appellate orders both dated 31.07.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the assessment orders passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2018-19 and 2019-20.

2. Brief facts of the case is that the assessee is a Co-operative Society situated at interior part of Banaskantha District of Gujarat engaged in the business of supplying Milk. Since as per the Department records, the assessee has not filed Return of Income with the PAN No: AAAAT1779L, but deposited Rs. 1,64,93,922/- in Dhanera Mercantile Co-operative Bank Ltd. and TDS amount of Rs. 11,869/- from Uttar Gujarat Vij Company Ltd. both totaling Rs. 1,65,05,791/-. Hence the assessment was reopened by issuing a notice u/s. 148 of the Act. The assessee has not responded to the above notice as well as the notices issued u/s. 142(1) by the Faceless Assessing Officer, which has resulted in passing exparte assessment order assessing the total income as Rs.1,65,05,791/-

and demanding tax thereon.

3. Aggrieved against the exparte order, assessee filed an appeal before Ld. CIT(A) wherein it was explained that the assessee is having two Pan Numbers:

(i) AAAAT2139G (ii) AAAAT1779G

3.1. Whereas the assessee regularly filing Return of Income in PAN Number 1 wherein income of Rs. 11,53,426/- was declared and claimed deduction u/s. 80P(1)(b) of the Act and claiming Nil income for the Asst. Year 2018-19. Whereas the assessee has shown the Second PAN Number in the bank accounts, whereby the Assessing Officer held that no Return of Income filed by the assessee for the very same Asst. Year 2018-19. When the exparte order was received by the assessee by Post, the assessee filed appeal with the delay of 110 days. The assessee also filed various details of deposits in the bank by invoking Rule 46A of the I.T. Rules. The Ld. CIT(A) condoned the delay in filing the appeal, however not entertained application u/s. 46A of the Rules, since the assessee failed to file the same before the Assessing Officer, thereby rejected the claim of the assessee and upheld the addition made by the Assessing Officer by observing as follows:

“…..vi. From the submissions of the appellant assessee this Appellate authority has noted that appellant society was having two PAN numbers as per details below:

a. First Pan AAAAT1779L which is updated in bank details of the appellant assessee wherein assessee is doing all the transactions. Thus it can be said that appellant assessee society is doing all the business with this PAN, but appellant assessee has not filed any return of income against this PAN.

b. The Appellant assessee society has taken another PAN i.e. AAAAT2139G. The assessee has claimed to file its ITR somehow against this PAN.

vii. But this fact was not brought to the notice of the AD during the course of Assessment proceedings and the appellant assessee has not produced any ITR and Audit report of any other submissions to the Assessing officer.

viii. However, the appellant assessee has provided a copy of ITR audited profit and loss account and balance sheet file against PAN i.e. AAAAT2139G. It is noted that the audited P&L account and Bal