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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI
PER R.S.SYAL, VP : This appeal by the assessee is directed against the order dated 31.01.2017 passed by the Commissioner of Income-tax (Appeals)-I, Nashik in relation to the assessment year 2009-10.
The only issue raised in this appeal is against the addition of Rs.54,46,011/- made by the Assessing Officer on account of long term capital gain.
2 ITA No.1039/PUN/2017 Smt. Surajdevi G. Mundada
Without going into the merits of addition, it is seen that the
assessee did not participate in the assessment proceedings which led
to the passing of assessment order u/s.144 r.w.s.147 of the Income-
tax Act, 1961. The ld. CIT(A) upheld the assessment order on the
point. The assessee has filed additional evidence before the
Tribunal claiming that the same is relevant in deciding the issue in
dispute. In the given circumstances, we set-aside the impugned
order and remit the matter to the file of AO for deciding it afresh as
per law after allowing reasonable opportunity of hearing to the
assessee. Needless to say, the assessee will be at liberty to file any
fresh evidence as she desires expedient in the process of finalisation
of assessment.
In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 13th September, 2019.
Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT
पुणे Pune; �दनांक Dated : 13th September, 2019 सतीश
ITA No.1039/PUN/2017 Smt. Surajdevi G. Mundada
आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. 3. The CIT(A)-I, Nashik 4. The Pr.CIT -1, Aurangabad िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “बी” / 5. DR ‘B’, ITAT, Pune; 6. गाड� फाईल / Guard file. आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
Date 1. Draft dictated on 12-09-2019 Sr.PS 2. Draft placed before author 12-09-2019 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *