Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, PUNE BENCH “B” : PUNE
Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE
Learned CIT-DR could hardly dispute the clinching fact during the course of hearing that the CIT(E)’s impugned order nowhere deals with the assessee’s object clauses and activities alleged to have been carried-out as per its explanation during the lower proceedings. The fact also remains that the assessee had not placed all the relevant requirements in the impugned proceedings by placing on record the relevant evidence(s). Faced with this situation, we
3 ITA.No.461/PUN./2023 deem it appropriate to restore the assessee’s sole substantive grievance back to the CIT(E) for his afresh appropriate adjudication as per law preferably within three effective opportunities of hearing. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes in above terms.
Order pronounced in the open Court on 25.05.2023.