ASSTT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), , RAJKOT vs. SYMBOSA GRANITO PRIVATE LIMITED, WANKANER
ITA 806/RJT/2024[2016-17]Status: DisposedITAT Rajkot08 May 2025AY 2016-17
Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकर अपीलसं./Ita No.806/Rjt/2024 निर्धारणवर्ष / Assessment Year: (2016-17) (Hybrid Hearing) Asstt. Commissioner Of Income Vs. Symbosa Granite Pvt. Limited, Tax, Circle - 1(1), Rajkot Room No. 502,Aaykar Bhavan, Survey No. 125P1/P2,126,131P1/P2/P3, Race Course Road, Village- Matel, Rajkot - 300001 Wankaner- 363621(Gujarat) (Assessee) (Respondent) Assessee By : Shri Mehul Ranpura, Ld. Ar Respondent By : Shri Sanjay Pungliya, Ld. Cit (Dr) Date Of Hearing : 14/02/2025 Date Of Pronouncement : 08/05/2025 आदेश/ Order Per Bench: Captiond Appeal Filed By The Revenue, Pertaining To Assessment Year (Ay) 2016-17, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax(Appeals), Dated 13.08.2024,Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer, Under Section 143(3) R.W.S. 263 & 144B Of The Income Tax Act, 1961, Vide Order Dated 31.03.2022.
For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Sanjay Pungliya, Ld. CIT (DR)
Section 139(1)Section 143(3)Section 144BSection 263Section 68
68 of the Act, and
this is a second inning before us. Learned DR for the revenue, argued that during
the assessment proceedings, the assessing officer, did not get time to examine
the documents and evidences submitted by the assessee, therefore, 3rd innings
should be given to the assessing officer, and hence, this matter should be
remitted back
