INNOVATIVE ENVIRONMENTAL TECHNOLOGIES PRIVATE LIMITED,PUNE vs. DCIT, CIRCLE-1(1), PUNE, PUNE
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “SMC”, PUNE
BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER
आयकर अपील सं. / ITA No.349/PUN/2025
Assessment Year : 2019-20
Innovative Environmental
Technologies Private Limited,
207 Siddharth Towers, Near
Karishma Society, Kothrud,
Pune-411038
PAN : AAAC19583M
Vs. DCIT, Circle-1(1),
Pune
Appellant
Respondent
आदेश / ORDER
PER DR. MANISH BORAD, AM :
This appeal at the instance of assessee is directed against the order of the Ld. Addl./JCIT(A), Jodhpur dated 19.12.2024
arising out the order u/s. 143(1) of the Act framed by CPC.
At the outset, the Ld. Counsel for the assessee stated that the impugned order is ex-parte and the assessee failed to make proper compliance and therefore requested for restoring the issue on merits to the file of the Ld. Addl./JCIT(A).
On the other hand, the Ld. Departmental Representative did not oppose the request of the Ld. AR. Appellant by : Smt. Deepa Khare Revenue by : Shri Basavaraj Hiremath Date of hearing : 24.03.2025 Date of pronouncement : 28.03.2025 2 4. We have heard the rival contentions and perused the record placed before us. The assessee is a private limited company and the return of income filed on 30.11.2020 for the AY 2019-20 was processed by the CPC on 21.01.2021 making certain addition/ disallowance.
The issue relates to disallowance of cumulative provision for gratuity. A perusal of para 8 of the impugned order indicates that the assessee failed to submit the necessary details which left no option with the Ld.
Addl./JCIT(A) to pass an ex-parte order. However, considering the submissions of the Ld. Counsel for the assessee, and in the larger interest of justice and being fair of both the parties, we remit the issue raised on merits in the instant case to the file of the Ld. Addl./JCIT(A) for necessary adjudication, in accordance with law. Needless to mention that proper opportunity of hearing shall be granted to the assessee. The assessee is directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 28th day of March, 2025. (S.S. VISWANETHRA RAVI) (MANISH BORAD)
JUDICIAL MEMBER ACCOUNTANT MEMBER
पुणे / Pune; ददन ंक / Dated : 28th March, 2025. RK
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आदेश की प्रतितलतप अग्रेतिि / Copy of the Order forwarded to :
1. अपील र्थी / The Appellant.
2. प्रत्यर्थी / The Respondent.
3. The Pr. CIT concerned.
4. तिभ गीय प्रतितनति, आयकर अपीलीय अतिकरण, “SMC” बेंच,
पुणे / DR, ITAT, “SMC” Bench, Pune.
ग र्ड फ़ इल / Guard File. आदेश नुस र / BY ORDER,
//// Senior Private Secretary
आयकर अपीलीय अतिकरण, पुणे / ITAT, Pune.