SHRI DILIP JAYWANTRAO DHMALE,PUNE vs. ITO WARD 6(30, PUNE

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ITA 2059/PUN/2019Status: DisposedITAT Pune27 July 2022AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the Section 54F deduction issue back to the Assessing Officer. The assessee is required to file and prove all necessary evidence within two effective opportunities of hearing at his own risk.

What were the facts?

The assessee claimed deduction under Section 54F but could not file the return and supporting evidence due to a communication gap with the auditor. The lower authorities declined the claim, and a remand report also did not resolve the factual position.

What were the issues?

Whether the assessee is entitled to Section 54F deduction when the return and evidence could not be filed due to circumstances beyond his control.

Which sections of the Income-tax Act were involved?

Section 54F,Section 144,Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI S. S. GODARA

For Appellant: Shri M. K. Kulkarni
For Respondent: Shri M. G. Jasnani
Hearing: 27.07.2022Pronounced: 27.07.2022

ORDER

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