SKYWARDS KANAKRAJ DEVELOPER ,PUNE vs. INCOME TAX OFFICER, WARD 3(1), PUNE, PUNE
In the result, the appeal of the assessee stands allowed for statistical purposes
ITA 725/PUN/2024[2018-19]Status: DisposedITAT Pune11 Jun 2024AY 2018-19
Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.725/Pun/2024 िनधा"रण वष" / Assessment Year : 2018-19 Skywards Kanakraj Vs. Ito, Ward-3(1), Pune. Developer, Office No.704, Vb Capital, Range Hills Road, Opp. Symphony Restaurant Shivaji Nagar, Pune- 411007. Pan : Acafs3003P Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri Sourabh Nayak Date Of Hearing : 31.05.2024 Date Of Pronouncement : 11.06.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 15.03.2024 Passed By Ld Cit(A)/Nfac For The Assessment Year 2018-19. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & The Circumstances Of The Case & In Law, Lower Authorities Erred In Passing Ex-Parte Order & Erred In Not Deciding The Issue On The Merits Of The Case, This Action Is Being Violative Of Principal Of Natural Justice. Your Appellant Prays For Granting Opportunity Of Hearing Before Lower Authorities.
For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Sourabh Nayak
Section 115BSection 143(3)Section 40aSection 43B
TDS by disregarding a factual submission made by assesses therefore, entire disallowance is incorrect and needs to be struck down.
6. On the facts and circumstances of the case and in law Learned
Assessing Officer erred in making an addition of Rs.2016900
being Addition under section 40a (ia) by disregarding a factual submission made by assesses therefore, entire disallowance
