ANIL RAJARAM BUCHDE,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, PUNE, PUNE
In the result, appeal of the assessee is allowed for statistical purpose
ITA 271/PUN/2024[2014-15]Status: HeardITAT Pune11 Jun 2024AY 2014-15
Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.271/Pun/2024 िनधा"रण वष" / Assessment Year : 2014-15 Anil Rajaram Buchde, V The Assistant Ap Marunji, S.No.32, Tal. S Commissioner Of Income Mulshi, Near Kirti Classique, Tax, Circle-2, Pune. Pune – 411057. Pan: Bhkpb4666F Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Shri Arvind Desai – Dr Date Of Hearing 11/06/2024 Date Of Pronouncement /06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income-Tax(Appeals)[Nfac] Dated 19.12.2023 For The A.Y.2014-15. The Assessee Has Raised Following Grounds Of Appeal : “1. On Facts & Circumstances Prevailing In The Case & As Per Provisions & Scheme Of The Act, It Be Held That The Order Passed By First Appellate Authority, Without Providing Any Opportunity Of Being Heard, Is In Violation Of Principles Of Natural Justice & Also In Violation Of The Express Directions Issued By The Hon'Ble Income-Tax Anil Rajaram Buchde [A]
Section 143(3)Section 154Section 250(6)
given any finding whether the proceedings u/sec.154 were the same proceedings for which assessee has filed
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Anil Rajaram Buchde [A]
declaration under DTVSV.
Before us, ld.Authorised
Representative reiterated his stand that assessee had filed DTVSV declaration with reference to order u/s.143(3) for A.Y.2014-15 in which issues were different