Gange Pressings Pvt. Ltd., Pune V. Asstt. CIT Cir,1(2), Pune, Pune

ITA 1171/PUN/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7669 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 25-01-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 24-09-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHAY DAMLE
• Keywords: Set aside

Judgement Text

. IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES, A PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV JM AND SHRI G.S. PANNU, AM I.T.A. NO. 1171/PN/2009 : A.Y. 2005-06 GANAGE PRESSINGS PVT.LTD., 1102 SAI VILLA LAKAKI ROAD, MODEL COLONY, PUNE PAN AAACG 7647 N APPELLANT VS. ASSTT. CIT CIR. 1(2) PUNE RESPONDENT APPELLANT BY : SHRI KISHOR PHADKE RESPONDENT BY: SHRI ABHAY DAMLE ORDER PER SHAILENDRA KUMAR YADAV JM THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-I PUNE DATED 9-3-2009 FOR A.Y. 2005 -06 WHO HAS DISMISSED THE APPEAL OF THE ASSESSEE BY APPLYIN G THE DECISION IN THE CASE OF ABHAY P. KALBHOR, PUNE VS. DCIT IN ITA NOS. 1467 TO 1469/PN/2002 FOR A.Y. 1989-90 TO 1999- 00 WHEREIN FOLLOWING THE DECISION OF DELHI BENCH OF TH E TRIBUNAL IN THE CASE OF CIT V. MULTIPLAN INDIA LIMITED, 38 I TD 320 (DEL) THE APPEALS WERE DISMISSED. 2. FROM THE PERUSAL OF THE RECORD, IT IS SEEN THAT THE CIT(A) DID NOT AFFORD PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE AND SIMPLY DECIDED THE APPEAL BY APPLYING THE DECIS ION IN THE ITA NO. 1171/PN/2009 GANAGE PRESSINGS A.Y. 2005-06 2 CASE OF MULTIPLAN INDIA LTD. (SUPRA). SO, IN THE I NTEREST OF JUSTICE, WE SET ASIDE THE ORDER OF THE CIT(A) AND R ESTORE THE MATTER TO THE FILE OF CIT(A) WITH A DIRECTION TO DE CIDE THE APPEAL AFTER PROVIDING DUE OPPORTUNITY OF HEARING TO BOTH THE PARTIES. SINCE WE ARE RESTORING THE MATTER TO THE FILE OF TH E CIT(A) ON TECHNICAL ISSUE, WE ARE REFRAINED TO COMMENT ON THE ISSUE AT HAND. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON IMMEDIATELY CONCLUSION OF HEARING ON 25-1-2011. SD/- SD/- (G.S. PANNU) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED THE 25 TH JANUARY 2011. ANKAM COPY FORWARDED TO: (1) ASSESSEE (2) DEPARTMENT (4) CIT(A)- I PUNE (5) CIT I PUNE (5) THE D.R. PUNE BENCH A PUNE TRUE COPY BY ORDER ASSTT. REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, PUNE BENCHES, PUNE