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Income Tax Appellate Tribunal, “B” BENCH, PUNE
Before: SHRI S.S. GODARA & SHRI G.D. PADMAHSHALI
आदेश / ORDER
PER S.S. GODARA, JM :
This assessee’s appeal for assessment year 2008-09 arises against the CIT(A)-2, Pune’s order dated 06-02-2018 passed in case No. PN/CIT(A)- 2/DCIT Cir/PVL/296/2017-18, in proceedings u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961; in short “the Act”.
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte. We have heard the Revenue. Case file perused.
2 ITA No.1138/PUN/2018, A.Y. 2008-09
It emerges that the assessee had not pressed for its first and foremost grievance challenging validity of section 148/147 proceedings on earlier occasions. Rejected accordingly.
The assessee’s second substantive ground seeking to delete section 40A(3) disallowance of Rs.21,17,033/-, is found to be without any merit in the light of the CIT(A)’s detailed discussion in paragraph 6.1 that no such issue had arisen from the assessment order dated 25-03-2015. Rejected accordingly.
The very factual position continues for assessee’s third substantive ground regarding short credit of TDS to the tune of Rs.13,59,458/- once the CIT(A) himself has directed the Assessing Officer to verify the same. Rejected accordingly.
This assessee’s appeal is dismissed in above terms.
Order pronounced in the open court on 18th October, 2022. Sd/- Sd/- (G.D. Padmahshali) (S.S. Godara ) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दिनाांक / Dated : 18th October, 2022. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : अपीलार्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The CIT(A)-2, Pune 4. The Pr. CIT-2, Thane दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “बी” बेंच, 5. पुणे / DR, ITAT, “B” Bench, Pune. गार्ड फ़ाइल / Guard File. 6. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER,
वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune