M/S AUTOMOTIVE STAMPINGS AND ASSEMBLIES LIMITED,PUNE vs. DCIT, CIR-8, PUNE, PUNE

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ITA 2020/PUN/2025Status: DisposedITAT Pune30 June 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the facts and adjudication in the CIT(A)'s order did not pertain to the assessee or the assessment order. Therefore, the order of the CIT(A) was set aside for de-novo adjudication.

What were the facts?

The assessee filed an appeal against the assessment order for AY 2018-19. The Assessing Officer passed the assessment order without making any additions. The assessee's appeal before the CIT(A) was based on claiming TDS.

What were the issues?

Whether the CIT(A) order correctly addressed the facts and issues raised by the assessee in their appeal against the assessment order.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 143(3A),Section 143(3B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI PAVAN KUMAR GADALE & SHRI Dr. DIPAK P. RIPOTE

For Appellant: Shri Amol Mahajan
For Respondent: Shri Madhukar Anand

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the Assessee against the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [Ld.CIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2018-19 on 18.06.2025, emanating from the Assessment Order u/s 143(3) r.w.s. 143(3A) & 143(3B) of the Act, dated 22.03.2021.

2.

Findings and Analysis : We have heard both the parties and perused the records. The Assessee had e-filed return of Income for AY 2018-19 on 16-10-2018 showing Total Income at Rs.(-) 43,83,31,091/-. The assessee’s case was selected for scrutiny, accordingly the Assessing Officer(AO) issued various Notices to the assessee. The AO passed Assessment Order u/s 143(3) rws 143(3A) of the Act on 22/03/2021 for AY 2018-19 without making any additions.

ITA No. 2020/PUN/2025

3.

The Assessee filed appeal against the said Assessment Order for claiming the TDS. The Grounds of Appeal raised by the Assessee in Form 35 are scanned as under :

4.

Ld.AR took us through the Order of Ld.CIT(A) dated 18/06/2025 for AY 2018-19 and explained that page two onwards the facts mentioned in the order of Ld.CIT(A) did not pertain to the assessee and not emanating from the Assessment Order for Ay 2018-19. Ld.DR has accepted this fact. We have perused the Order of Ld.CIT(A) dated 18-06-2025 for AY 2018-19 and noted that the facts mentioned and the adjudication on the issues are not the issues emanating from the Assessment Order or the Form 35 filed by the Assessee. For example Para 5 of the said Order of CIT(A) is scanned as under :

ITA No. 2020/PUN/2025

Thus it is seen that Facts mentioned in the order does not pertain to the assessee.

5.

In these facts and circumstances of the case the Order of CIT(A) is set aside to CIT(A) for de-novo adjudication. The CIT(A) shall provide opportunity to the assessee.

ITA No. 2020/PUN/2025

6.

In the result, Appeal of the Assessee is allowed for statistical purpose.

Order pronounced in the open Court on 30th June, 2026

Sd/- Sd/- (PAVAN KUMAR GADALE) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER

पुणे/Pune; दिन ांक/Dated : 30-06-2026 Ravi Kumar Ravi Kumar Digitally signed by Ravi Kumar Date: 2026.06.30 16:46:35 +05'30' आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent 3. The concerned Pr. CIT, Pune 4. DR, ITAT, ‘SMC’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // // True Copy // Copy // Assistant Registrar आयकर अपीलीय अदिकरण,पुणे / ITAT, Pune

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