SHRI GULAB MARUTI DHAKUNDE ,PUNE vs. DCIT/ACIT, CENTRAL CIRCLE 2(4), PUNE , PUNE

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ITA 964/PUN/2024Status: DisposedITAT Pune29 August 2024AY 2015-16Bench: SHRI R. K. PANDA (Vice President), SHRI S.S. GODARA (Judicial Member)6 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal, following its own previous decisions in identical circumstances for other assessment years, restored the issue to the file of the CIT(A) for fresh adjudication. This was due to the CIT(A) not properly adjudicating the legal grounds raised by the assessee regarding jurisdiction and failing to provide speaking orders.

What were the facts?

The assessee filed a return of income, and subsequently, a notice under section 153C was issued, leading to a revised return. During a search, the assessee admitted non-disclosure of certain income. The Assessing Officer made additions on account of undisclosed rental income, cash deposits, and undisclosed income for vehicle purchase. The CIT(A) granted partial relief.

What were the issues?

Whether the CIT(A) properly adjudicated the legal grounds challenging the jurisdiction of assessment/re-assessment and whether the CIT(A) provided speaking orders as required by Section 250(6) of the Act.

Which sections of the Income-tax Act were involved?

Section 153C,Section 148,Section 144,Section 250(6),Section 147

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

Before: SHRI R. K. PANDA & SHRI S.S. GODARA

For Appellant: Shri B.C. Malakar, Advocate and Yuvraj V Bhandare, CA
For Respondent: Shri Keyur Patel, CIT-DR

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

S.No. Details Date Initials Designation 1 Draft dictated on 28.08.2024 Sr. PS/PS 2 Draft placed before author 28.08.2024 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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