LAKE TOWN CO-OPERATIVE HOUSING SOCIETY LTD.,PUNE vs. ITO, WARD 5(2), PUNE, PUNE

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ITA 442/PUN/2025Status: DisposedITAT Pune17 June 2025AY 2022-23Bench: DR.MANISH BORAD (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had indeed not adjudicated the said ground. Therefore, in the interest of justice, the matter was restored to the file of the CIT(A) for the limited purpose of adjudicating Ground No.4.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The assessee's primary grievance was that the CIT(A) failed to adjudicate Ground No.4 of their appeal, which pertained to the non-consideration of a revised income computation.

What were the issues?

Whether the CIT(A) failed to adjudicate a specific ground of appeal raised by the assessee regarding revised income computation.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “A”, PUNE

Before: DR.MANISH BORAD & MS. ASTHA CHANDRA

For Appellant: Shri Hari Krishan
For Respondent: Shri Vishwas S. Mundhe
Hearing: 09.06.2025Pronounced: 17.06.2025

आदेश / ORDER

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

1.

The captioned appeal at the instance of assessee pertaining to A.Y. 2022-23 is directed against the order dated 20.12.2024 of National Faceless Appeal Centre, (NFAC), Delhi passed u/s.250 of the Income Tax Act, 1961 (in short ‘the Act’) arising out Assessment Order dated 29.01.2024 passed u/s.144 r.w.s.144B of the Act.

2.

At the outset, Ld. Counsel for the assessee submitted that ld.CIT(A) has not adjudicated the following ground of appeal No.4 submitted in Form No.35 which reads as follows :

“4. On the facts and circumstances of the case and in law, the learned Assessing "Officer has erred in not considering the revised computation of income submitted by the Appellant during Assessment Proceedings, depicting the correct income of the Appellant of Rs.5,29,412/- as against Rs.38,29,670/- shown in the Return of Income."

He therefore requested that the matter may please be restored to the file of ld.CIT(A) for afresh adjudication. Ld. Departmental Representative did not oppose this request.

3.

We have duly considered the rival submissions and the record placed before us. The solitary grievance of the assessee before us is that ld.CIT(A) has not adjudicated the ground of appeal No.4 submitted in Form No.35. We have perused the impugned and find that ld.CIT(A) has not adjudicated the said ground raised before him. We therefore considering the request of the assessee and in the larger interest of justice deem it proper to restore the issue to the file of ld.CIT(A) for the limited purpose of adjudication of Ground No.4 raised in Form No.35. Needless to say that ld.CIT(A) shall grant reasonable opportunity of hearing and after considering the submissions of assessee pass a speaking order as contemplated u/s.250(6) of the Act and in accordance with law. Grounds of appeal raised by the assessee are allowed for statistical purposes.

4.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced on this 17th day of June, 2025.

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