ACIT ,CIRCLE (EXEMPTION ),NAGPUR , NAGPUR vs. M/S SIPNA SHIKSHAN PRASARAK MANDAL ,AMRAVAI , AMRAVATI
In the result, the appeal filed by the Department is dismissed
ITA 223/NAG/2017[2013-2014]Status: DisposedITAT Nagpur28 Jun 2022AY 2013-2014
Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2013-14 The Acit, Vs. M/S. Sipnashikshan Prasarak Mandal Circle (Exemption), Badnera Road Amravati Amravati Pan No.:Aacts 1266 J Appellant Respondent Revenue By :Shripiyushkolhe (Cit-Dr) Assessee By: Shrihimeshdemble (Ca) Date Of Hearing: 26/04/2022 Date Of Pronouncement: 28/06/2022 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Department Against The Order Of The Ld. Cit (A)-4, Nagpur Dated 27/03/2017 Passed U/S 143(3) Of The Income Tax Act, 1961 For The A.Y. 2013-14 Wherein The Department Has Raised The Following Grounds Of Appeal.
For Appellant: ShriHimeshDemble (CA)For Respondent: ShriPiyushKolhe (CIT-DR)
Section 11Section 12ASection 142(1)Section 143(1)Section 143(2)Section 143(3)
271(1)(C) being premature is not being adjudicated.
17. As a result, the appeal filed by the appellant is allowed.’’
2.3
During the course of hearing, the ld. DR strongly relied on the order of the AO
2.4
On the other hand, the ld. AR of the assessee relied on the order of the ld. CIT(A) and filed
