SMT. SHUBDHA BHASKAR MANE,PUNE vs. THE INCOME TAX OFFICER, WARD-6(1), PUNE

PDF · subscribers
ITA 1186/PUN/2023Status: DisposedITAT Pune04 March 2024AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member)6 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the National Faceless Appeal Centre (NFAC) did not properly adjudicate the assessee's grounds of appeal. Therefore, the matter was restored to the NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2017-18 concerns additions made under Section 69A read with Section 115BBE and rejection of books under Section 145(3). The assessee argued that the lower appellate authority failed to adjudicate these grounds properly.

What were the issues?

Whether the lower appellate authority properly adjudicated the grounds of appeal concerning additions under Section 69A and rejection of books under Section 145(3).

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE,Section 145(3),Section 250(6),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE [VIRTUAL HEARING]

Before: SHRI SATBEER SINGH GODARA

Hearing: 04.03.2024Pronounced: 04.03.2024

I.T.A.No.1186/PUN./2023 [E-APPEAL] Assessment Year 2017-2018 Smt. Shubdha Bhaskar Mane, S.No.14/6/2, Flat The Income Tax Officer, No.1, Shitali Partment, Ward – 6 (1), PMT Bldg., Anand Nagar, Vadgaon, Shankar Seth Road, vs. Pune – 411 041. Pune – 411 037. PAN ASOPM6812G Maharashtra. Maharashtra. (Appellant) (Respondent) For Assessee : Shri P C Patil For Revenue : Shri Basavaraj Hiremath Date of Hearing : 04.03.2024 Date of Pronouncement : 04.03.2024 ORDER PER SATBEER SINGH GODARA, J.M. :

This assessee’s appeal for assessment year 2017-18, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/250/2023- 24/1056420892(1), dated 22.09.2023, involving proceedings u/s. 143(3) of the Income Tax Act, 1961 (in short “the Act”).

[[[ Heard both the parties. Case file perused.

2.

The assessee pleads the following substantive grounds in the instant appeal :

2 ITA.No.1186/PUN./2023 3 ITA.No.1186/PUN./2023 4 ITA.No.1186/PUN./2023

5 ITA.No.1186/PUN./2023 3. Shri Patil vehemently argued that both the learned lower have wrongly made the impugned addition(s) u/sec.69A r.w.s.115BBE of the Act to the tune of Rs.28.93 lakhs and after estimation of income thereby rejected the books u/sec.145(3) amounting to Rs.22,04,415/-; respectively. The Revenue could hardly dispute that the NFAC’s lower appellate discussion has nowhere adjudicated the assessee’s foregoing twin substantive grievances in tune with sec.250(6) of the Act requiring it to frame points of determination followed by a detailed adjudication thereupon. It has simply brushed aside the assessee’s pleadings in otherwords. Faced with the situation, I deem it appropriate in the larger interest of justice to restore the assessee’s instant grounds back to the NFAC for it’s afresh adjudication, preferably within three effective opportunities of hearing, subject to the rider that it shall be the taxpayer’s onus and responsibility only to file and prove all the relevant facts in consequential proceedings. Ordered accordingly.

4.

This assessee’s appeal is allowed for statistical purposes in above terms.

Order pronounced in the open Court on 04.03.2024.

More judgments on Section 69A

All 15,297 judgments and leading authorities on Section 69A →

Recent GST High Court judgments

Search GST case law →