M/S. ANAND CONSTRUCTION,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, PUNE

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ITA 242/PUN/2020Status: DisposedITAT Pune30 May 2022AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue of applicability of Section 115JC back to the Assessing Officer for fresh adjudication. The assessee is at liberty to raise all factual and legal pleas before the Assessing Officer.

What were the facts?

The assessee's appeal was filed for AY 2016-17 against the CIT(A)'s order. The assessee failed to raise a ground of appeal regarding the inapplicability of Section 115JC, and the lower authority also failed to consider the deductibility under Section 80IB(10) without intervention of Chapter 115JC.

What were the issues?

The key issues were the assessee's failure to raise a specific ground of appeal and the non-consideration of a deduction in light of a specific chapter of the Act.

Which sections of the Income-tax Act were involved?

Section 115JC,Section 80IB(10),Section 143(1)

AI-generated summary — verify with the full judgment below

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

Before: SHRI S. S. GODARA

For Respondent: Shri Arvind Desai
Hearing: 25.05.2022Pronounced: 30.05.2022

ORDER

PER S. S. GODARA, JM:

1.

This assessee’s appeal for assessment year 2016-17 arises against the CIT(A)-8, Pune’s order dated 08.01.2018 passed in case no. PN/CIT(A)-8/DCIT, CPC/325/2017-18/580 involving proceedings u/s 143(1) of the Income Tax Act, 1961; in short the Act. Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte.

2.

The assessee pleads the following twins of substantive grounds in the instant appeal :-

On the facts and circumstances prevailing in the case and as per the schemes and provisions of Act, the appellant failed to raise the Ground of Appeal relating to inapplicability of provision of section 115JC and hence the issue could not be adjudicated by CIT(A)-8, Pune. 2) On the facts and circumstances prevailing in the case and as per the schemes and provisions of Act, the Appellant as well as lower authority failed to consider that the deduction u/s 80IB(10) is fully allowable without intervention of Chapter 115JC.”

3. It emerges during the course of hearing that the CIT(A) has already accepted the assessee’s section 80IB(10) deduction plea in principle and directed the Assessing Officer to examine it’s Form 10CCB which could not be filed due to technical reasons. That being the case, I deem it appropriate to restore the assessee’s grievance regarding applicability of section 115JC as well back to the learned Assessing Officer for his afresh adjudication in consequential proceedings. It is made clear that the taxpayer shall be very much at liberty to raise all factual as well as legal pleas before the Assessing Officer; if so advised which shall be considered as per law.

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