ACIT, CIR.-1, AURANGABAD vs. JALNA SAH. SAKHAR KARKHANA LTD., JALNA

PDF · subscribers
ITA 1113/PUN/2011Status: DisposedITAT Pune26 June 2019AY 2006-075 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order and restored the matter to the file of the AO. The AO was directed to frame the assessment afresh after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The Assessing Officer made an addition of Rs. 15,57,54,073/- under Section 41(1) for cessation of liability. The assessee did not appear for assessment proceedings, leading to an ex-parte order. The CIT(A) deleted the addition without seeking the AO's comments.

What were the issues?

Whether the deletion of addition by the CIT(A) was justified without seeking the AO's comments, and whether the matter should be remanded for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 41(1),Section 144

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL & SHRI VIKAS AWASTHY

For Appellant: Ms. Nandita Kanchan

आदेश क� आदेश क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: आदेश आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत

अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals), Aurangabad 4. The CIT, Aurangabad िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, पुणे 5. “बी बी बी” / DR ‘B’, ITAT, Pune; बी गाड( फाईल / Guard file. // True copy // 6.

आदेशा आदेशानुसार आदेशा आदेशा नुसार नुसार/ BY ORDER, नुसार

// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

ITA No. 1113/PUN/2011 Jalna Sahakari Sakhar Karkhana Ltd.,

Date 1. Draft dictated on 25-06-2019 Sr.PS 2. Draft placed before author 25-06-2019 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.

*

More judgments on Section 41(1)

All 1,943 judgments and leading authorities on Section 41(1) →

Recent GST High Court judgments

Search GST case law →