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

ITSSA 29/PUN/2019Status: DisposedITAT Pune23 August 2023AY 2013-143 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal acknowledged the submissions of both the learned AR and the learned DR. The learned AR for the assessee fairly confessed that the present matters were covered against the assessees by earlier orders of the Tribunal, which dealt with identical facts and circumstances and identical issues. The Tribunal found no dispute regarding this submission. Respectfully following the earlier decisions of the Tribunal on the same parity of reasoning, the Tribunal dismissed all the grounds of appeal raised by the assessees. The operative direction was the dismissal of both appeals.

What were the facts?

The appeals were filed by the assessees, Sukhdeo Nivrutti Navale and Vithoba Nivrutti Navale, against separate orders of the Commissioner of Income Tax (Appeals)-12, Pune, dated 28/12/2018 and 31/11/2018, for Assessment Years 2013-14 and 2012-13 respectively. The assessees' representative submitted that the Pune Tribunal had previously decided identical issues on the same facts and circumstances against the assessees and in favour of the Revenue in earlier appeals. The Revenue's representative conceded to this submission. The Tribunal noted the assessee's fair confession that the present matters were covered by earlier Tribunal orders.

What were the issues?

1. Whether the issues involved in the present appeals, arising from the orders of the CIT(A) for A.Ys. 2013-14 and 2012-13, have been decided by this Tribunal in earlier pronouncements on identical facts and circumstances. Assessee's Contention: The learned Authorized Representative (AR) for both assessees submitted that the Pune Tribunal had already decided all the issues involved in the present appeals against the assessees and in favour of the Revenue in earlier appeals, specifically citing IT(SS)A No.28/PUN/2019 and IT(SS)A No. 16/PUN/2019 for A.Y. 2013-14, orders dated 31/07/2023 and 31/07/2013 respectively. Revenue's Contention: The learned Departmental Representative (DR) conceded with the argument of the learned AR and submitted that, as per the aforesaid orders of the Tribunal, all issues involved in the present appeals have been decided against the assessee, and prayed for dismissal of the present appeals.

AI-generated summary — verify with the full judgment below

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

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „B‟ BENCHES :: PUNE BEFORE SHRI R.S. SYAL, HON. VICE-PRESIDENT & SHRI PARTHA SARATHI CHAUDHURY, HON. JUDICIAL MEMBER IT (SS) A No.29/PUN/2019 (A.Y. 2013-14) Sukhdeo Nivrutti Navale, vs DCIT, Central Circle-2(2), At Post Ekhatpur, Pune. Taluka – Sangola, Dist. Solapur-413 307 PAN: AAPPN 5226 N Appellant Respondent

ITA No. 254/PUN/2019 (A.Y. 2012-13) Vithoba Nivrutti Navale, vs DCIT, Central Circle-2(2), At Post Ekhatpur, Pune. Taluka – Sangola, Dist. Solapur-413 307 PAN: AQUPN 3344 A Appellant Respondent

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/2019 ITA No.254/PUN/2019 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.

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/2019 ITA No.254/PUN/2019 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.

Sd/- Sd/- (R.S. SYAL) (PARTHA SARATHI CHAUDHURY) VICE-PRESIDENT JUDICIAL MEMBER Dated : 23rd August, 2023 vr/- Copy to : 1. The Appellant. 2. The Respondent. 3. The Pr. CIT concerned. 5. The DR, ITAT, “B” Bench Pune. 6. Guard File. By Order

// TRUE COPY // Senior Private Secretary ITAT, Pune.

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