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Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE
Before: SHRI SATBEER SINGH GODARA
BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.38/PUN./2024 Assessment Year 2017-2018 Tirupati Agency, The Income Tax Officer, 3302/3, Sahariya Ward – 2, Aaykar Bhavan, Apartment, Lane No.2, Opp. MSEB, Sakri Road, DHULE – 424 001 vs. Dhule – 424 001 PAN AABFT3451B Maharashtra. Maharashtra. (Appellant) (Respondent) For Assessee : Shri Sarang Gudhate For Revenue : Shri Gaurav K Singh Date of Hearing : 26.02.2024 Date of Pronouncement : 26.02.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2017-18, arise against Ld. Addl/JCIT(A), Mysore, Mysore's Din and Order No. ITBA/APL/S/250/2023-24/1057874971(1), dated 10.11.2023, involving proceedings u/s.143(1) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties. Case file perused.
It emerges at the outset with the able assistance coming from both the parties through their learned representatives that both the lower authorities has disallowed a sum of Rs.2,12,473/- treating the same as penal in nature and depreciation of of Rs.81,664/-. Mr.Gaurav Singh vehemently argued that the assessee
2 ITA.No.38/PUN./2024 had not filed any explanation either before the Assessing Officer or in the lower appellate proceedings.
It is noticed that the Ld. CIT(A) has simply confirmed the order of the Assessing Officer, thereby not complying with sec.250(6) of the Act requiring him to give points for determination followed by a detailed adjudication thereof. Faced with the situation, I deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the Ld. CIT(A) for his 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.
This assessee’s appeal is allowed for statistical purposes in above terms.