Smt. Surajdevi G. Mundada, Jalna V. Income-tax Officer, Jalna

ITA 1039/PUN/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1190 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 25-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER . / ITA NO.1039/PUN/2017 / ASSESSMENT YEAR : 2009-10 SMT. SURAJDEVI G. MUNDADA, 14B, SURAJ BUILDING, BHOKARDHAN ROAD, SAMBHAJI NAGAR, JALNA 431 203 PAN : AAXMP9264H VS. ITO, WARD-2, JALNA (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 31.01.2017 PASSED BY THE COMMISSIONER OF INCOME-TAX (AP PEALS)-I, NASHIK IN RELATION TO THE ASSESSMENT YEAR 2009-10. 2. THE ONLY ISSUE RAISED IN THIS APPEAL IS AGAINST THE ADDITION OF RS.54,46,011/- MADE BY THE ASSESSING OFFICER ON ACCOU NT OF LONG TERM CAPITAL GAIN. APPELLANT BY SHRI PIYUSH BAFNA RESPONDENT BY SHRI SUDHENDU DAS DATE OF HEARING 12-09-2019 DATE OF PRONOUNCEMENT 13-09-2019 ITA NO.1039/PUN/2017 SMT. SURAJDEVI G. MUNDADA 2 3. WITHOUT GOING INTO THE MERITS OF ADDITION, IT IS SEEN THAT THE ASSESSEE DID NOT PARTICIPATE IN THE ASSESSMENT PROCEEDINGS W HICH LED TO THE PASSING OF ASSESSMENT ORDER U/S.144 R.W.S.147 OF THE INCOME- TAX ACT, 1961. THE LD. CIT(A) UPHELD THE ASSESSMENT ORDE R ON THE POINT. THE ASSESSEE HAS FILED ADDITIONAL EVIDENCE BEFORE TH E TRIBUNAL CLAIMING THAT THE SAME IS RELEVANT IN DECIDING THE ISSUE IN DISPUTE. IN THE GIVEN CIRCUMSTANCES, WE SET-ASIDE THE IMPU GNED ORDER AND REMIT THE MATTER TO THE FILE OF AO FOR DECIDING IT AFR ESH AS PER LAW AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. NEEDLESS TO SAY, THE ASSESSEE WILL BE AT LIBERTY TO FILE ANY FRESH EVIDENCE AS SHE DESIRES EXPEDIENT IN THE PROCESS O F FINALISATION OF ASSESSMENT. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH SEPTEMBER, 2019. SD/- SD/- (S.S. VISWANETHRA RAVI) (R.S.SY AL) JUDICIAL MEMBER VICE P RESIDENT PUNE; DATED : 13 TH SEPTEMBER, 2019 ITA NO.1039/PUN/2017 SMT. SURAJDEVI G. MUNDADA 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-I, NASHIK 4. 5. 6. THE PR.CIT -1, AURANGABAD , , / DR B, ITAT, PUNE; / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 12-09-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 12-09-2019 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *