DCIT, SWARGATE PUNE vs. GRIHUM HOUSING FINANCE LIMITED, PUNE

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ITA 1883/PUN/2024Status: DisposedITAT Pune12 June 2025AY 2019-20Bench: SHRI R. K. PANDA (Vice President), MS ASTHA CHANDRA (Judicial Member)10 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the adjustment of tax rate by the CPC under Section 143(1) on a debatable issue without providing an opportunity of being heard to the assessee was not justified. Therefore, the cross-objection filed by the assessee was allowed.

What were the facts?

The Revenue appealed against the CIT(A)'s order directing the AO to charge tax at 25% instead of 30%. The assessee's cross-objection argued that the tax rate adjustment was outside the scope of Section 143(1) and required an opportunity of being heard.

What were the issues?

Whether the CPC can adjust the applicable tax rate under Section 143(1) on a debatable issue without providing an opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 36(1)(vii)

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

Before: SHRI R. K. PANDA & MS ASTHA CHANDRA

For Appellant: Shri Nikhil Mutha and Abhilash Hiran
For Respondent: Shri Ramnath P Murkunde

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘A’ Bench, Pune गार्ड फाईल / Guard file. 5. आदेशानुसार/ BY ORDER, // True Copy //

Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

S.No. Details Date Initials Designation 1 Draft dictated on 04.06.2025 Sr. PS/PS 2 Draft placed before author 09.06.2025 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM 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 Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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