CHHOTI DEVI,JALGAON vs. ITO WARD 2(1) JALGAON, JALGAON
Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI MANISH BORAD & SHRI S S VISWANETHRA RAVIAssessment Year : 2019-20
PER MANISH BORAD, AM :
This appeal filed by the assessee is directed against the order dated
21.01.2025 of the Ld. CIT(A)/NFAC, Delhi, relating to assessment year 2019-20. 2. The only issued raised in this appeal is addition of Rs.6 lakh made by the Assessing Officer u/s 69A of the Income Tax Act, 1961. 3. At the outset, the Ld. Counsel for the assessee submitted that no proper opportunity was granted by the Ld. CIT(A) / NFAC in the appellate proceedings.
He requested for remitting the issue back to the file of the Ld. CIT(A) / NFAC for fresh adjudication.
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4. The Ld. DR has no objection for the request of the Ld. Counsel for the assessee. Accordingly, we deem it proper to restore the issue to the file of the Ld.
CIT(A) / NFAC with a direction to decide the issue afresh after providing due opportunity of being heard to the assessee. The grounds raised by the assessee are accordingly allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open Court on this 28th March, 2025. (S S VISWANETHRA RAVI)
ACCOUNTANT MEMBER
पुणे Pune; दिन ांक Dated : 28th March, 2025
GCVSR
आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to:
अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent
4. The concerned Pr.CIT, Pune DR, ITAT, ‘SMC’ Bench, Pune 5. गार्ड फाईल / Guard file.
आदेशानुसार/ BY ORDER,
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Senior Private Secretary
आयकर अपीलीय अधिकरण ,पुणे
/ ITAT, Pune
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S.No.
Details
Date
Initials
Designation
1
Draft dictated on 27.03.2025
Sr. PS/PS
2
Draft placed before author
27.03.2025
Sr. PS/PS
3
Draft proposed & placed before the Second Member
JM/AM
4
Draft discussed/approved by Second
Member
AM/AM
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