ROXILER SYSTEMS PRIVATE LIMITED,PUNE vs. THE INCOME TAX OFFICER, WARD5(4), PUNE
In the result the appeal of the assessee is allowed for statistical purpose
ITA 2078/PUN/2024[2022-23]Status: DisposedITAT Pune30 Dec 2024AY 2022-23
Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2078/Pun/2024 िनधा"रण वष" / Assessment Year: 2022-23 Roxiler Systems Pvt. Ltd., A 508, Kamal Green Leaf, Vs The Income Tax Officer, Khadakwasala, Pune – 411024. Ward-5(4), Pune. Pan: Aahcr8766J Appellant/ Assessee Respondent / Revenue Assessee By : Shri Sharad S. Vaze & Shri Amod S. Vaze – Ar’S Revenue By : Shri Arvind Desai – Add.Cit(Dr) Date Of Hearing: 18/11/2024 Date Of Pronouncement : 30/12/2024 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)Addl./Jcit(A), Mysore For Assessment Year 2022-23Dated 20/08/2024 Passed U/Sec.250 Of The Income Tax Act, 1961, Emanating From An Order U/S 143(1) Of The Act Dated 19/08/2023.The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Basis Of Facts & In The Circumstances Of The Case & As Per Law, Rejection Of Claim U/S 80Iac Of The Income Tax Act 1961 (Act) Is Beyond The Powers Of Cpc, Bengaluru In The Powers Of Cps, Bengaluru In Proceedings U/S 143(1) Of The Act. 2. On The Basis Of Facts & In The Circumstances Of The Case & As Per Law, The Commissioner Of Income Tax, (Appeals)-Nfac Delhi Is Not Justified In Rejecting The Claim Of The Assessee U/S 80Iac Of The Act. 3. The Appellant Craves Leave To Add, Alter, Omit Or Substitute Any Of The Grounds At The Time Of Hearing Of The Appeal.”
For Appellant: Shri Sharad S. Vaze and Shri Amod S. Vaze – AR’sFor Respondent: Shri Arvind Desai – Add.CIT(DR)
Section 143(1)Section 250Section 44ASection 80ISection 80J
80J on the basis of such report. We, however, do not subscribe to the view taken by the Tribunal that it is the duty of the ITO to tell the assessee that as he had not submitted the report of audit required by sub-section (6A), his claim would not be allowed and to give him an opportunity to file
