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Income Tax Appellate Tribunal, PUNE BENCHES “A” :: PUNE
Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE
PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals), National Faceless Appeal Centre[NFAC], Delhi dated 09.06.2023 emanating from the assessment order dated 20.12.2018 under section 143(3) of the Act.
At the outset, the ld.Authorised Representative(ld.AR) of the assessee submitted that though assessee had made proper Alok Arun Sheth [A]
submission during the assessment proceedings, but the Assessing Officer(AO) erroneously mentioned in Para 5 that assessee has not responded to the show-cause notice and hence, it is presumed that assessee has no objection regarding the proposed disallowance under section 14A of the Act. The ld.AR took us through the paper book to explain that assessee had made proper submission before the AO.
It is observed that AO had not considered the assessee’s submissions and presumed that assessee had agreed for the disallowance under section 14A of the Act, erroneously. In these facts and circumstances of the case, we set-aside the order of the AO to the AO for denovo adjudication after giving opportunity to the assessee. Accordingly, grounds raised by the assessee are allowed for statistical purpose.
In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 3rd August, 2023. (S.S.GODARA) ACCOUNTANT MEMBER पुणे / Pune; "दनांक / Dated : 3rd Aug, 2023/ SGR*
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आदेशक""ितिलिपअ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.
""यथ" / The Respondent.
The CIT(A), concerned.
The Pr. CIT, concerned. 5. िवभागीय"ितिनिध, आयकर अपीलीय अिधकरण, “ए” ब"च, पुणे / DR, ITAT, “A” Bench, Pune. गाड"फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.
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