9911796707
TMI Blog2024 (6) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... The Society changed its Chartered Accountant and engaged anther C.A. for taxation purposes. He was provided user name and password of Income Tax Site. He was asked to keep a check on the portal and to e-mal any notice or order and to do the needful. He assured that the needful was being done. Manager of the assessee Society was transferred in March,2022. He, however, did not provide any password of the Income Tax Site or e-mail which was registered with the Income Tax Department, nor did he inform the assessee Society about any messages regarding any notice or order. C.A. informed the Manager of the assessee Society that the CIT(A) had rejected the first appeal filed in January, 2020 and appeal had to be filed before the ITAT. He asked the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders also, within the prescribed time. He was again requested to do the needful. However, again he kept the Society in the dark, stating that the needful had been done. It was in these circumstances, that the assessee contacted another C.A., Mr. Mukesh Jain in Ambala, to know the status of the cases. It came to knowledge that no appeals against the assessment orders and penalty orders for assessment year 2015-16 and 2016-17 had been filed and also that the appeal before the ITAT had not been attended on the date of hearing by Shri Vagish Sharma, C.A In the above undisputed facts and circumstances, the assessee is found to have suffered for no fault of their own. After considering all the facts and circumstances, we are of the considered o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perative Society Limited, Ambala City (Person responsible). 1. That the appeal filed by Assessee society before the Deputy Commissioner (Appeals) was disposed of by Order dated 15.07.2022 passed by Dy. Commissioner (Appeals), Panchkula. 2. That the deponent is person responsible for and on behalf of the behalf of The Mullana Primary Agriculture Cooperative Society Limited, Ambala City. 3. That the time for filing of the appeal before the Tribunal was to expire on 30.09.2022. 4. That the mail id and mobile number provided in the appeal was given by the Manager appointed at that time but the Manager of the Cooperative Society was transferred to another society so he did not give any message to the old PACS about the notice of reply to the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty maintains account with the Ambala Central Cooperative Bank Ltd. The society is controlled by the said bank as per the scheme of the Haryana Government and is part and parcel of the said bank. The nature of business of the society is to take deposit from its members in the form of its share capital or deposit and also give loans to the members for agriculture purposes. The society then takes loan from the said bank and also makes deposit with the bank as share capital and deposit. The sole aim is to encourage thrift and cooperation among the members by pooling financial resources and using the same to help the needy members. The assessee provided the details of cash deposited during the demonetization period before the Assessing Officer i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... knowledge as to how to operate Income Tax Portals. The Society changed its Chartered Accountant and engaged anther C.A. Mr. Vagish Sharma in February, 2020 for taxation purposes. He was provided user name and password of Income Tax Site. He was asked to keep a check on the portal and to e-mal any notice or order and to do the needful. He assured that the needful was being done. Shri Karam Singh, Manager of the assessee Society was transferred in March,2022. He, however, did not provide any password of the Income Tax Site or e-mail which was registered with the Income Tax Department, nor did he inform the assessee Society about any messages regarding any notice or order. In December,2022, Shri Vagish Sharma, C.A. informed the Manager of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had also been made in March, 2022 and that some penalty orders had also been passed in September,2022 . The assessee Society was shocked to find that no appeals had been filed by him against these orders also, within the prescribed time. He was again requested to do the needful. However, again he kept the Society in the dark, stating that the needful had been done. It was in these circumstances, that the assessee contacted another C.A., Mr. Mukesh Jain in Ambala, to know the status of the cases. It came to knowledge that no appeals against the assessment orders and penalty orders for assessment year 2015-16 and 2016-17 had been filed and also that the appeal before the ITAT had not been attended on the date of hearing by Shri Vagish Sharma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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