What did the Tribunal hold?

The Tribunal noted that the assessee's counsel conceded that the present appeals involved identical facts and grounds as previous appeals decided against the assessee. Following the earlier decisions, the Tribunal dismissed the current appeals.

The assessees appealed against the orders of the CIT(A) for assessment years 2013-14 and 2012-13. The assessees' counsel admitted that the issues were identical to previous appeals decided by the Tribunal.

What were the issues?

Whether the current appeals should be dismissed based on earlier Tribunal decisions on identical facts and grounds.

Vithoba Nivrutti Navale, Solapur vs DCIT | ITAT Pune 2023

Income Tax Appellate Tribunal, PUNE „B‟ BENCHES :: PUNE

Before: SHRI R.S. SYAL, HON. VICE- & SHRI PARTHA SARATHI CHAUDHURY, HON.

For Appellant: Shri Suhas Bora, AR

For Respondent: Shri M.G. Jasnani, DR

Hearing: 21/08/2023Pronounced: 23/08/2023

Assessee by : Shri Suhas Bora, AR Revenue by : Shri M.G. Jasnani, DR Date of hearing : 21/08/2023 Date of pronouncement : 23/08/2023 O R D E R Per PARTHA SARATHI CHAUDHURY, JM: These appeals preferred by the different assessees emanates from separate orders of Commissioner of Income Tax [Appeals]-12, Pune, dated 28/12/2018 & 31/11/2018 for A.Ys.2013-14 & 2012-13 respectively, as per the grounds of appeal on record.

IT(SS)A No.29/PUN/2 Sukhdeo Nivrutti Navale & Ano. 2. At the very outset, ld.AR for both the assessees submitted that on identical facts and circumstances and on grounds of appeal, the Pune Tribunal has decided all the issues involved in the present appeals against the assessee and in favour of the Revenue in IT(SS)A No.28/PUN/2019 for A.Y. 2013-14, order dated 31/07/2023 and in IT(SS)A No. 16/PUN/2019 for A.Y. 2013-14, order dated 31/07/2013.

3. Ld.DR conceded with the argument of the ld.AR and submitted that as per the aforesaid orders of the Tribunal, all the issues involved in the present appeals have been decided against the assessee and prayed that, following the above mentioned orders, the present appeals of the assessees may be dismissed.

We have heard the submissions of the parties herein and have considered the material/documents on record. Ld.AR of the assessee has fairly confessed at the time of hearing that in the same set of facts and circumstances and on identical issues, this Tribunal has decided the appeals against the assessee and in favour of the Revenue. There is no dispute in this regard and it is submitted by the assessee himself that the present matters are covered against the assessees by the earlier orders of this Tribunal (supra). Considering the submissions of ld.AR and respectfully following the decision of the Tribunal (supra), on the same parity of reasoning, all the grounds of appeals raised before us are dismissed. 2

IT(SS)A No.29/PUN/2 Sukhdeo Nivrutti Navale & Ano. 5. In the result, both the appeals of the assessees are dismissed.

Order pronounced in open Court on 23rd August, 2023.

VITHOBA NIVRUTTI NAVALE,SOLAPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -2 (2), PUNE

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