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Income Tax Appellate Tribunal, “SMC” BENCH, PUNE
Before: SHRI ANIL CHATURVEDI, AM & SHRI PARTHA SARATHI CHAUDHURY, JM
आदेश / ORDER
PER PARTHA SARATHI CHAUDHURY, JM :
This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals)-7, Pune dated 04.12.2017 for the assessment year 2014-15 as per grounds of appeal on record.
At the time of hearing, the Ld. AR of the assessee vehemently argued that the Ld. CIT(Appeals) has mis-stated the facts in respect of the assessee’s case. That further, the Ld. CIT(Appeals) in his order has made contrary
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statements and observations. The Ld. AR invited our attention at Para 3 of
the Ld. CIT(Appeals)’s order wherein he has stated that the assessee is a co-
operative non scheduled bank. However, at Para 5.3, the Ld. CIT(Appeals)
states that the assessee is engaged in the business of retail sales of seeds and
pesticides. The assessee is in fact a retail dealer of seeds and pesticides but in
the order of the Ld. CIT(Appeals), he has brought in conflicting facts as
regards the source of income of the assessee. The Ld. AR further submitted
that at Para 5.2 of the Ld. CIT(Appeals)’s order, the Ld. CIT(Appeals) has
stated that the assessee did not file any written submissions which is
contrary to Para 5.4 of the same order of Ld. CIT(Appeals) wherein he has
stated the assessee has submitted that “zone is agricultural and non
development………………”. The assessee further submitted that “gain arising
is not from business and relied on the decision of Kerala High Court ……………”
2.1 The Ld. AR of the assessee contended that if nothing has been
submitted by way of written submissions then on what basis the Ld.
CIT(Appeals) arrived at the findings as stated at Para 5.4 of his order. The Ld.
AR even appraised the Bench at Pages 44 to 52 of the paper book wherein the
copy of submissions before the Ld.CIT(Appeals) has been placed and stated
that the submissions has seal and stamp of the Department which shows
that those were received in the office of the Ld.CIT(Appeals). That after
demonstrating factual mis-representation in the order of the Ld.CIT(Appeals)
and contrary findings in the said order, the Ld. AR of the assessee prayed
that the matter may be restored back to the file of the Ld. CIT(Appeals) for
proper adjudication and correct appreciation of the facts.
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On the other hand, the Ld. DR without going into the merits conceded
to the request of the Ld. AR for restoring the matter back to the file of the Ld.
CIT(Appeals).
We have perused the case records and heard the rival contentions. As
demonstrated by the Ld.AR, it is absolutely crystal clear that the Ld.
CIT(Appeals) has not appreciated the facts correctly in this case. It is evident
that written submissions were filed by the assessee. However, in the body of
the order of the Ld. CIT(Appeals)’s, he has stated that the assessee has not
submitted any written submissions. Similarly, in one Para the Ld.
CIT(Appeals) writes that the assessee is dealing in seeds and pesticides
having retail business whereas in another para in the same order, the Ld.
CIT(Appeals) states that the assessee is a co-operative non scheduled bank.
Therefore, without going into the merits of the case, we deem it fit and proper
to restore the matter back to the file of the Ld. CIT(Appeals) so that he can
adjudicate the matter after appreciating the correct facts in the case of the
assessee. We, therefore, set aside the order of the Ld. CIT(Appeals) and
restore back the matter to his file for adjudication after complying with the
principles of natural justice.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 04th day of April, 2019.
Sd/- Sd/- ANIL CHATURVEDI PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER
पुणे / Pune; �दनांक / Dated : 04th April, 2019. SB
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आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to :
अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(Appeals)-7, Pune. 4. The CIT-6, Pune. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “एक-सद�य” ब�च, 5. पुणे / DR, ITAT, “SMC” Bench, Pune. गाड� फ़ाइल / Guard File. 6.
// True Copy // आदेशानुसार / BY ORDER,
�नजी स�चव / Private Secretary आयकर अपील�य अ�धकरण, पुणे / ITAT, Pune.
5 ITA No. 275/PUN/2018 A.Y.2014-15
Date 1 Draft dictated on 04.04.2019 Sr.PS/PS 2 Draft placed before author 04.04.2019 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order