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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI R.S. SYAL
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE
BEFORE SHRI R.S. SYAL, VICE PRESIDENT
आयकर अपील सं. / ITA No. 02/PUN/2018 िनधा�रण वष� / Assessment Year : 1989-90
Munot Exhibitors & Hotels Pvt. DCIT, Ahmednagar Ltd., Vs. Circle, Nagar Aurangabad Road, Ahmednagar Ahmednagar - 414001 PAN : AABCM5716F (Appellant) (Respondent)
Appellant by Shri M.K. Kulkarni Respondent by Shri Rajesh Gawli Date of hearing 15-11-2018 Date of pronouncement 15-11-2018 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is arising out of the order passed by the CIT(A)-2, Pune, on 17-10-2017 in relation to the A.Y. 1989-90.
The assessee, at the relevant time, was engaged in the business of running a Lodge and Restaurant and was also constructing a Theatre building. The Assessing Officer (AO) made certain additions which were challenged by the assessee before the Ld.CIT(A). The matter travelled to the Tribunal.
2 ITA No.02/PUN/2018 Munot Exhibitors & Hotels Pvt. Ltd.,
Vide order dated 27-09-2005, the Tribunal gave certain
directions and remitted the matter to the file of the ld. CIT(A).
The ld. CIT(A) vide his order dated 17-10-2017 gave certain
directions to the AO, which led to the passing of the impugned
assessment order.
The ld. AR has filed an additional ground which reads as
under :-
“On the facts and in the circumstances of the case and in law and considering the facts enumerated herein above the appeal order passed by ld. CIT(A) dt.17-10-2017 on the basis of directions of the Hon’ble Tribunal in appeal No.ITA 838/PUN/2001 decided on 27-09-2005 as on the said date the AO had already lost jurisdiction in view of lapse of more than 6 years and further that the appellate authority is not entitled to issue directions to lower authorities who had no jurisdiction in the AO with reference to S.150(1) of the Act, the appeal order passed by the ld.CIT(A) is barred by limitation and it be quashed.”
The assessee has claimed through the additional ground
that the AO lost jurisdiction to pass a valid assessment order
from which the instant appeal has arisen. Since the additional
ground raises the question of law for which no fresh
investigation of facts is necessary, I admit the additional
ground and simultaneously send the matter to the file of the
3 ITA No.02/PUN/2018 Munot Exhibitors & Hotels Pvt. Ltd.,
AO for examining the assessee’s contention and then deciding the issue as per law after allowing a reasonable opportunity of being heard to the assessee.
In the result, the appeal is allowed for statistical purposes.
Order pronounced in the Open Court on 15th November, 2018.
Sd/- (R.S.SYAL) उपा�य� उपा�य�/ VICE PRESIDENT उपा�य� उपा�य�
पुणे Pune; �दनांक Dated : 15th November, 2018 सतीश आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: अ�ेिषत आदेश आदेश आदेश 1. अपीलाथ� / The Appellant; 2. ��यथ� / The Respondent; 3. आयकर आयु�(अपील) / The CIT (Appeals)-2, Pune 4. आयकर आयु� / The Pr. CIT-1, Pune 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / DR ‘SMC’, ITAT, Pune; 6. गाड� फाईल / Guard file. // True copy / आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
ITA No.02/PUN/2018 Munot Exhibitors & Hotels Pvt. Ltd.,
Date 1. Draft dictated on 15-11-18 Sr.PS 2. Draft placed before author 15.11.18 3. Draft proposed & placed before the - second member 4. Draft discussed/approved by Second - Member. 5. Approved Draft comes to the Sr.PS/PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order.
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