Jagannath Tukaram Mragajale, Aurangabad V. Assistant Commissioner of Income tax, Aurangabad

ITA 1315/PUN/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6570 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 23-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 43B; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM . / ITA NO. 1315 /P U N/201 7 / ASSESSMENT YEAR : 20 0 9 - 1 0 SHRI JAGANNATH TUKARAM MRAGAJALE, PLOT NO.8, N - 8, CIDCO, AURANGABAD 431003 . / APPELLANT PAN: A GCPM8664L VS. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2, AURA NGABAD . / RESPONDENT / APPELLANT BY : SHRI PRATIK SANDBHOR / RESPONDENT BY : SHRI SUDHENDU DAS / DATE OF HEARING : 1 9 . 0 7 .201 9 / DATE OF PRONOUNCEMENT: 01 . 0 8 .201 9 / ORDER PER SUSHMA CHOWLA, J M : THE APPEAL FILED BY ASSESSEE IS AGAINST ORDER OF CIT (A) - 2 , AURANGABAD , DATED 0 2 . 03 .201 7 RELATING TO ASSESSMENT YEAR 20 0 9 - 1 0 AGAINST ORDER PASSED UNDER SECTION 143(3) R.W.S. 263 OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT) . 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUND OF APPEAL: - ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW: THE LEARNED CIT(A) HAS ERRED IN UPHOLDING THE ORDER PASSED BY THE AO IN RESPECT OF DISALLOWANCE OF RS.28,71, 742 UNDER SECTION 43B OF THE ACT ON ACCOUNT OF UNPAID SERVICE TAX. ITA NO. 1315 /P U N/20 1 7 SHRI JAGANNATH TUKARAM MRAGAJALE 2 3. THE PRESENT APPEAL IS FILED AGAINST ORDER PASSED UNDER SECTION 143(3) R.W.S. 263 OF THE ACT. 4. THE PRESENT APPEAL HAS BEEN FILED AFTER DELAY OF 4 DAYS . IN VIEW OF FACTS AND CIRCU MSTANCES, THE SAME IS CONDONED. 5 . THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAS POINTED OUT THAT THE TRIBUNAL IN ITA NO.693/PUN/2015, RELATING TO ASSESSMENT YEAR 2009 - 10, VIDE ORDER DATED 02.11.2018 HAD CANCELED THE ORDER PASSED UNDER SECTIO N 263 OF THE ACT HOLDING THAT EXERCISE OF JURISDICTION WAS WRONGLY INVOKED BY THE COMMISSIONER. 6 . ONCE THE LEGS ON WHICH THE ASSESSMENT HAS BEEN COMPLETED DO NOT STAND, CONSEQUENT ORDER PASSED UNDER SECTION 143(3) R.W.S. 263 OF THE ACT DO NOT STAND. A CCORDINGLY, THERE IS NO MERIT IN THE AFORESAID ADDITION MADE IN THE HANDS OF ASSESSEE. THUS, THE ISSUE IS DECIDED IN FAVOUR OF ASSESSEE AS INDICATED ABOVE. THE GROUND OF APPEAL ON MERITS THUS, WOULD BECOME ACADEMIC. 7 . IN THE RESULT, THE APPEAL OF ASSES SEE IS ALLOWED. ORDER PRONOUNCED ON THIS 1 ST DAY OF AUGUST , 201 9 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 1 ST AUGUST , 201 9 . GCVSR ITA NO. 1315 /P U N/20 1 7 SHRI JAGANNATH TUKARAM MRAGAJALE 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A) - 2 , AURANGABAD ; 4. THE PR. CIT - 2 , AURANGABAD ; 5. 6. , , / DR B , ITAT, PUNE ; / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE