JAIKUMAR M.BUMB,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 2, PUNE

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ITA 1671/PUN/2018Status: DisposedITAT Pune07 September 2022AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the preliminary issue regarding non-service of notice. Consequently, the matter was restored to the CIT(A) for a fresh decision on merits.

What were the facts?

The assessee appealed to the ITAT against the CIT(A)'s order. A preliminary issue was raised regarding the non-service of the last notice by the CIT(A), preventing the assessee from making submissions.

What were the issues?

Whether the CIT(A) erred by not affording a reasonable opportunity to the assessee due to non-service of notice. Whether the deduction under Section 54F was wrongly denied.

Which sections of the Income-tax Act were involved?

Section 54F

AI-generated summary — verify with the full judgment below

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

Before: SHRI INTURI RAMA RAO & SHRI S. S. VISWANETHRA RAVI

For Appellant: Shri Kishor Phadke
For Respondent: Shri M. G. Jasnani
Hearing: 01.09.2022Pronounced: 07.09.2022

ORDER

PER INTURI RAMA RAO, AM:

1.

This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)-8, Pune [‘the CIT(A)’] dated 18.05.2018 for the assessment year 2010-11.

2.

The appellant raised the following grounds of appeal :- “1) On the facts and in the circumstances of the case the order passed by the Id. CIT(A) is bad in law in as much as there being no service of last notice dated 19/04/2018 requiring the compliance on 18/05/2018 and thereby not affording the reasonably opportunity to make the submission and compliance. 2) On the facts and in the circumstances of the case and without prejudice on the Ground No. 1 the CIT(A) has erred in not allowing the deduction claimed u/s. 54F in respect of a Flat purchased on 7th September 2010 for Rs. 32,79,700/-.

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