Smt. Geeta Jayyaa Shetty, (L/H of Late Mr. Jayyaa Nemu Shetty), Pune V. Income-tax Officer, Ward -3 (1), Pune

ITA 1550/PUN/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2519 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 20-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Keywords: Business income
• Section: 143(3)

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI , AM . / ITA NO. 1 550 /P U N/201 7 / ASSESSMENT YEAR : 20 11 - 12 SMT. GEETA JAYYAA SHETTY, L/H OF LATE MR. JAYYAA NEMU SHETTY, NEW ADDRESS D - 502, ROHAN TAPOVAN, PATRAKAR NAGAR, SHIVAJINAGAR, PUNE OLD ADDRESS C - 1, KRISHNA HOUSING SOCIE TY, ERANDAWANE, PUNE 411004 . / APPELLANT PAN: A DHPS2155A VS. THE INCOME TAX OFFICER, WARD - 3(1) , PUNE . / RESPONDENT / APPELLANT BY : NONE (ADJOURNMENT REFUSED) / RESPONDENT BY : SHRI M.K. VERMA / DATE OF HEARING : 1 4 . 0 8 .201 8 / DATE OF PRONOUNCEMENT: 23 . 0 8 .201 8 / ORDER PER SUSHMA CHOWLA, J M : THE APPEAL FILED BY ASSESSEE IS AGAINST ORDER OF CIT (A) - 3 , PUNE , DATED 0 2 . 0 1 .201 7 RELATING TO ASSESSMENT YEAR 20 11 - 12 AGAINST ORDER PASSED UNDER SECTION 143(3) OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT) . ITA NO. 1 550 /P U N/201 7 SMT. GEETA JAYYAA SHETTY 2 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: - 1. COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN PASSING ORD ER, DISMISSING THE APPEAL TREATING IT AS UN - ADMITTED APPELLANT PRAYS TO DIRECT CIT(A) TO DECIDE APPEAL ON MERITS ADMITTING THE SAME. 2. COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN ADDING RS.17,28,000/ - PRESUMING IT AS RENT INCOME IN FACT IT IS RENT EXPENDITURE. APPELLANT PRAYS TO DELETE THE SAME. 3. COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN TREATING ADVERTISEMENT INCOME RS.13,92,870/ - AS INCOME FROM OTHER SOURCES AS AGAINST BUSINESS INCOME. APPELLANT PRAYS TO TREAT THE SAME AS BUSINESS INC OME. 4. APPELLANT PRAYS FOR JUST AND EQUITABLE RELIEF. 5. APPELLANT PRAYS FOR CANCELLATION/RECTIFICATION OF INTEREST CHA RGED U/S 234B, 234C. 3. THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAS MOVED AN ADJOURNMENT APPLICATION, WHICH IS REFUSED IN VIEW OF THE ISSUE INVOLVED. 4. THE ASSESSEE HAS CHALLENGED THE ORDER OF CIT(A) IN DISMISSING THE APPEAL, WHEREIN NOTICES SENT TO THE ASSESSEE ON THE ADDRESSES MENTIONED IN FORM NO.35 COULD NOT BE SERVED AND THE SAME WERE RETURNED WITH THE REMARK LEFT . THE CIT(A) DISMISSED THE APPEAL FILED BY THE ASSESSEE AS UN - ADMITTED, IN VIEW OF NON - ATTENDANCE OF THE PROCEEDINGS AND DID NOT DECIDE THE ISSUE ON MERITS. 5. THE FIRST GROUND OF APPEAL RAISED BY THE ASSESSEE IS ON THE JURISDICTIONAL ISSUE. THE CLAIM OF ASSESSEE WAS THAT THERE WAS CHANGE IN ADDRESS AND HENCE, NOTICES COULD NOT BE RECEIVED. IT MAY ALSO BE POINTED OUT THAT THE APPEAL BEFORE US IS BEING PURSUED BY THE LEGAL HEIR OF ASSESSEE. IN ALL FAIRNESS, WE FIND MERIT IN THE PLEA OF ASSESSEE AND RES TORE THE MATTER BACK TO THE FILE OF CIT(A), WHO SHALL DECIDE THE ISSUE DE NOVO . THE NEW ADDRESS HAS BEEN ITA NO. 1 550 /P U N/201 7 SMT. GEETA JAYYAA SHETTY 3 FURNISHED BY THE ASSESSEE IN THE APPEAL MEMO FILED BEFORE THE TRIBUNAL AND ACCORDINGLY, THE CIT(A) IS DIRECTED TO ISSUE NOTICE OF HEARING ON THE NEW A DDRESS. IT MAY ALSO BE POINTED OUT THAT THE CIT(A) IS NOT EMPOWERED TO DISMISS THE APPEAL IN LIMINE ; AT LEAST THE ISSUE SHOULD BE DECIDED ON MERITS. IN VIEW THEREOF, THE GROUND OF APPEAL NO.1 RAISED BY THE ASSESSEE IS ALLOWED. WE DO NOT ADJUDICATE THE I SSUE ON MERITS , AS THE MATTER IS BEING SET ASIDE TO THE FILE OF CIT(A). 6 . IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED AS INDICATED ABOVE . ORDER PRONOUNCED ON THIS 23 RD DAY OF AUGUST , 201 8 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 23 RD AUGUST , 201 8 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A) - 3 , PUNE ; 4. THE PR. CIT - 2 , PUNE ; 5. 6. , , , - / DR SMC , ITAT, PUNE; / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE