Munot Exhibitors & Hotels Pvt.Ltd, Ahmednagar V. Deputy Commissioner of Income-tax, Ahmednagar Circle , Ahmednagar

ITA 02/PUN/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2164 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 15-11-2018
• Assessment Year: misc
• Appeal Filed On: 01-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: IS ARISING OUT OF PASSED
• Keywords: Opportunity of being heard; Question of law

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO. 02/PUN/2018 / ASSESSMENT YEAR : 1989-90 MUNOT EXHIBITORS & HOTELS PVT. LTD., NAGAR AURANGABAD ROAD, AHMEDNAGAR - 414001 PAN : AABCM5716F VS. DCIT, AHMEDNAGAR CIRCLE, AHMEDNAGAR (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER PASSED BY THE CIT(A)-2, PUNE, ON 17-10-2017 IN RELATION TO THE A.Y. 1989-90. 2. THE ASSESSEE, AT THE RELEVANT TIME, WAS ENGAGED IN THE BUSINESS OF RUNNING A LODGE AND RESTAURANT AND WAS ALS O CONSTRUCTING A THEATRE BUILDING. THE ASSESSING OFFICER (AO) MADE CERTAIN ADDITIONS WHICH WERE CHALLENGED BY THE ASSESSEE BEFORE THE LD.CIT(A). THE MATTER TRAVELLED TO THE TRIBUNAL. APPELLANT BY SHRI M.K. KULKARNI RESPONDENT BY SHRI RAJESH GAWLI DATE OF HEARING 15-11-2018 DATE OF PRONOUNCEMENT 15-11-2018 ITA NO.02/PUN/2018 MUNOT EXHIBITORS & HOTELS PVT. LTD., 2 VIDE ORDER DATED 27-09-2005, THE TRIBUNAL GAVE CERTAIN DIRECTIONS AND REMITTED THE MATTER TO THE FILE OF THE LD. CIT(A). THE LD. CIT(A) VIDE HIS ORDER DATED 17-10-2017 GAVE CE RTAIN DIRECTIONS TO THE AO, WHICH LED TO THE PASSING OF THE IMPUGNED ASSESSMENT ORDER. 3. THE LD. AR HAS FILED AN ADDITIONAL GROUND WHICH READ S AS UNDER :- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW AND CONSIDERING THE FACTS ENUMERATED HEREIN ABOVE THE APPEAL ORDER PASSED BY LD. CIT(A) DT.17-10-2017 ON THE BASIS OF DIRECTIONS OF THE HONBLE TRIBUNAL IN APPEAL NO.ITA 838/PUN/2001 DECIDED ON 27-09-2005 AS ON THE SAID DATE THE AO HAD ALREADY LOST JURISDICTION IN VIEW OF LAPSE OF MORE THAN 6 YEARS AND FURTHER THAT THE APPELLATE AUTHORITY IS NOT ENTITLED TO ISSUE DIRECTIONS TO LOWER AUTHORITIES WHO HAD NO JURISDICTION IN THE AO WITH REFERENCE TO S.150(1) OF THE ACT, THE APPEAL ORDER PASSED BY THE LD.CIT(A) IS BARRED BY LIMITATION AND IT BE QUASHED. 4. THE ASSESSEE HAS CLAIMED THROUGH THE ADDITIONAL GROUN D THAT THE AO LOST JURISDICTION TO PASS A VALID ASSESSMENT ORDER FROM WHICH THE INSTANT APPEAL HAS ARISEN. SINCE THE ADDITIONAL GROUND RAISES THE QUESTION OF LAW FOR WHICH NO FRESH INVESTIGATION OF FACTS IS NECESSARY, I ADMIT THE ADDITIONAL GROUND AND SIMULTANEOUSLY SEND THE MATTER TO THE FILE OF THE ITA NO.02/PUN/2018 MUNOT EXHIBITORS & HOTELS PVT. LTD., 3 AO FOR EXAMINING THE ASSESSEES CONTENTION AND THEN DECIDING THE ISSUE AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH NOVEMBER, 2018. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 15 TH NOVEMBER, 2018 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-2, PUNE 4. / THE PR. CIT-1, PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY / / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.02/PUN/2018 MUNOT EXHIBITORS & HOTELS PVT. LTD., 4 DATE 1. DRAFT DICTATED ON 15-11-18 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 15.11.18 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER - 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. - 5. APPROVED DRAFT COMES TO THE SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. *