APHC010150442024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) THURSDAY,THE ELEVENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION NO: 7863 OF 2024 Between: M/s Veleru Sree Chennakeswara Large Sized Cooperative Society Ltd, H805, 4-75/1, Veleru, Bapulapadu Mandal, Krishna District - 521110. Rep. by its Chief Executive Officer Mr.Ram Nayak ...Petitioner AND 1. The Centralized Processing Centre, Delhi - 110 005. 2. The Commissioner Income Tax, (Appeals), National Faceless Appeal Centre (NFAC), Incomfe Tax Department, New Delhi - 110003. 3. The Chief Commissioner Income Tax, Hyderabad, State of Telangana. 4. The Union of India, Rep by its Principal Secretary (Finance) North block, Raisina Hill, New Delhi. ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Wirt of Mandamus or any other appropriate writ or order or direction declaring the action of the 2nd Respondent in dismissing the Appeal, without providing any opportunity of hearing to the Petitioner and without considering the grounds and the application for condonation of delay, as arbitrary, illegal, violative of Principles of Natural Justice as well as Section * / 250(2) of the Act, Void-ab-initio apart from being violative of Articles 14, 19(l)(g) and 265 of Constitution of India declare the action of the^spondent r— in passing the Assessment reasonable opportunity and without serving Draft Assessment Order, as Order, dated 26.09.2022, without providing arbitrary, illegal and unsustainable. (6) Declare that being a primary agricultural cooperative society the petitioner is entitled to the benefits of section 80 P of the Income Tax Act, 1961 (d) and consequently set aside the DIN ITBA/AST/S/144/22- Assessment Order, dated 26.09.2022 in 23/1045954215(1) for the assessment year 2020-21 as confirmed by the 2ND Respondent vide Orders, dated 13.02.2024 in DIN and Order No.lTBA/NFAC/S/250/2023- 24/1060837027(1) and ITBA/NFAC/S/250/2023- 24/1060836796(1) relating to Appeal Nos.NFAC/2019-20/10214080 and NFAC/2019- 20/10214083 respectively (d) (e) direct the 3rd Respondent to Petitioner, dated 24.02.2024 under terms of Circular No. 13/2023, dated consider the Representation of the Section 119(2)(b) of the Act in 26.07.2023 and pass appropriate orders, in the interest of justice. lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings including any recovery, pursuant to the Orders in DIN and Order No.ITBA/NFAC/S/250/2023-24/1060837027(1) and ITB/VNFAC/S/250/2023-24/1060836796(1) relating Appeal Nos.NFAC/2019- 20/10214080 and NFAC/2019-20/10214083 respectively, pending disposal of the Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner; SRI SUREDDY HARSHITHA Counsel for the Respondents: SRI Y N VIVEKANANDA The Court made the following order: APHC010150442024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special OriginalJurisdiction) [3545] THURSDAY.THE ELEVENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION NO: 7863/2024 Between: 1.M/S VELERU SREE CHENNAKESWARA LARGE SIZED COOPERATIVE SOCIETY LTD, H805, 4-75/1, VEIERU,BAPULAPADU 521110. REP. BY ITS CHIEF MANDAL, KRISHNA ,DISTRICT EXECUTIVE OFFICER MR.RAM NAYAK ...PETITIONER AND 1.THE CENTRALIZED PROCESSING CENTRE, DELHI - 110 005. 2.THE COMMISSIONER INCOME TAX, (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC), INCOME TAX DEPARTMENT, NEW DELHI - 110003. 3.THE CHIEF COMMISSIONER INCOME TAX, HYDERABAD, STATE OF TELANGANA. 4.THE UNION OF INDIA, REP BY ITS PRINCIPAL SECRETARY (FINANCE) NORTH BLOCK, RAISINA HILL, NEW DELHI. ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue a Wirt of Mandamus or any other appropriate writ or order or direction declaring the action of the 2ND Respondent in dismissing the Appeal, without providing any opportunity of hearing to the Petitioner and without considering the grounds and the application for condonation of delay, as arbitrary, illegal, violative of Principles of Natural Justice as well as Section 250(2) of the Act, Void-ab-initio apart from being violative of Articles 14, 19(l)(g) and 265 of Constitution of India declare the 2 action of the Respondent in passing the Assessment Order, dated 26.09.2022, without providing reasonable opportunity and without serving Draft Assessment Order, as arbitrary, illegal and unsustainable, (b) Declare that being a primary agricultural cooperative society the petitioner is entitled to the benefits of section 80 P of the Income Tax Act, 1961 (c) and consequently set aside the Assessment Order, dated 26.09.2022 in DIN lTBA/AST/S/144/22- 23/1045954215(1) for the assessment year 2020-21 as confirmed by the 2ND Respondent vide Orders No.lTBA/NFAC/S/250/2023- 24/1060837027(1) and lTBA/NFAC/S/250/20 23- 24/1060836796(1) relating to Appeal Nos.NFAC/2019-20/10214080 and NFAC/2019- 20/10214083 respectively (d) (e) direct the 3RD Respondent to consider the Representation of the Petitioner, dated 24.02.2024 under Section 119(2)(b) of the Act in terms of Circular No. 13/2023, dated 26.07.2023 and pass appropriate orders, in the interest of justice and to pass lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to grant stay of all further proceedings including any recovery, pursuant to the Orders in DIN and Order No.lTBA/NFAC/S/250/2023- 24/1060837027(1) and lTBA/NFAC/S/250/2023-24/1060836796(1) relating Appeal Nos.NFAC/2019-20/10214080 and NFAC/2019-20/10214083 respectively, pending disposal of the Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship lANO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to grant leave to the Petitioners/Respondents to file the counter affidavit in W.P. No. 7863 of 2024, by condoning the delay in the interest of justice, and be further pleased to direct that the said counter affidavit be taken on record, and/or pass Counsel for the Petitioner: 1.SUREDDY HARSHITHA Counsel for the Respondent(S): 1.YN VIVEKANANDA The Court made the following: dated 13.02.2024in DIN and Order vV 3 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION No.7863 of 2024 ORDERUPer Hon’ble Sri Justice Battu Devanand) This Writ Petition has been filed against the action of the 2^^ respondent in dismissing the appeal without providing any opportunity of hearing to the petitioner and without considering the grounds and the application for condonation of delay as arbitrary, illegal and violative of Principles of Natural Justice. On behalf of the respondents, a counter affidavit has been filed. 2. The petitioner also filed a reply affidavit to the said counter affidavit. In the counter affidavit filed by the Income Tax Department, it is averred at Para No.14 as under:- “14. That in response to the contents of Paragraph No.14, it is stated that the Petitioner had already filed submissions in response to the notices issued by the Respondent, on the appeal. The issuance of the impugned orders is a matter of record. It is stated that the appeal filed without the condonation of delay, being Appeal No.NFAC/2019- 20/10214080, was rightly dismissed on grounds of delay. However, due to an error, in the other appeal, being Appeal No.NFAC/2019-20/10214083, filed with an application for condonation of delay, the order was passed dismissing the appeal. The said error is being corrected by way of rectification under Section 154 of the Act, which empowers the Respondent to correct an error apparent from the record. AccordThgfy, an order on merits on the appeal shall be passed by the Respondent. 4 In view of the clear admission in the averments made in the counter affidavit of the respondents as extracted hereinabove, wherein it is stated that an order on merits of appeal shall be passed by the respondents under the provisions of Section 154 of the Income Tax Act, 1961, we are of the opinion that interest of justice would be met by remanding the matter to the 2^"^ respondent for fresh consideration of the appeal filed by the petitioner along with the delay condonation petition. 3. Accordingly, this Writ Petition is disposed of with the following 4. directions;- The order dated 13.02.2024 passed by the 2^^ respondent vide DIN & I. Order No; ITBA/NFAC/S/250/2023-24/1060836796(1), is hereby set aside and the matter is remanded back to the 2'"'^ respondent for fresh consideration. The 2'^'^ respondent shall consider the appeal filed by the petitioner along with the delay condonation petition, by following due process of law, within a period of three (03) months from the date of receipt of a II. copy of this order. There shall be no order as to costs. “X 5 As a sequel, miscellaneous petitions pending, if any, shall stand closed. Sd/- K. TATA RAO DEPUTY REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Centralized Processing Centre, Delhi - 110 005. 2. The Commissioner Income Tax, (Appeals), National Faceless Appeal Centre (NFAC), Income Tax Department, New Delhi - 110003. 3. The Chief Commissioner Income Tax, Hyderabad, State of Telangana. 4. The Principal Secretary (Finance), Union of India, North block, Raisina Hill, New Delhi. 5. One CC to Sri. Sureddy Harshitha Advocate [OPUC] 6. OneCCto Sri. Y N Vivekananda Advocate [OPUC] 7. Two CD Copies gsc HIGH COURT DATED:11/09/2025 ORDER WP NO. 7863 OF 2024 2 0 SEP 2025 ] SP-V « * Syj^S44iffentSectio ,C7l Iml Co' .cW 3^ ss^ DISPOSING THE WP WITHOUT COSTS