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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI R.S. SYAL & SHRI VIKAS AWASTHY
आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee arises out of the order passed by the CIT(A)-2, Pune on 03-10-2017 in relation to the Assessment Year 2003-04.
We have heard the rival submissions and gone through the relevant material on record. It is observed that the assessee filed her return with total income of Rs.6,99,470/-. In the assessment completed u/s.144 of the Income-tax, Act, 1961
2 ITA No.459/PUN/2018 Smt. Snehal Mangesh Patil
(hereinafter referred to as ‘the Act’), the AO determined the
total income at Rs.1.06 crore. The ld. CIT(A) allowed partial
relief by dismissing several grounds raised by the assessee. In
view of the fact that the assessment was completed u/s.144 of
the Act, the ld. AR submitted that inadequate opportunity of
hearing was granted by the AO and one more opportunity of
putting forth the case be afforded. In such circumstances, we
are of the considered opinion that the ends of justice would
meet adequately if the impugned order is set-aside and the
matter is restored to the file of AO. We order accordingly and
direct him to make the assessment afresh as per law after
allowing reasonable opportunity of being heard to the
assessee.
In the result, the appeal is allowed for statistical
purposes.
Order pronounced in the Open Court on 15th January, 2019.
Sd/- Sd/- (VIKAS AWASTHY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 15th January, 2019 सतीश
3 ITA No.459/PUN/2018 Smt. Snehal Mangesh Patil
आदेश क� क� क� �ित क� �ित �ितिलिप �ित िलिप अ�ेिषत अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: अ�ेिषत आदेश आदेश आदेश िलिप िलिप 1. अपीलाथ� / The Appellant; 2. ��यथ� / The Respondent; 3. आयकर आयु�(अपील) / The CIT (Appeals)-2, Pune The Pr.CIT-1, Pune 4. िवभागीय �ितिनिध, आयकर अपीलीय 5. अिधकरण, पुणे “A” / DR ‘A’, ITAT, Pune; 6. गाड% फाईल / Guard file. // True copy //
आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार
// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
ITA No.459/PUN/2018 Smt. Snehal Mangesh Patil
Date 1. Draft dictated on 14-01-2019 Sr.PS 2. Draft placed before author 14-01-2019 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. *