ITO WARD-1, JALNA V. SHRI. KANHAIYALAL BABULAL BHAGAT, JALNA

ITA 1888/PUN/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 5629 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 01-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीऱीय अधिकरण “ए” न्यायपीठ प ु णे म ें । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.1888/PUN/2019 नििाारण वषा / Assessment Year : 2011-12 The Income Tax Officer, Ward – 1, Jalna .......अऩीऱाथी / Appellant बिाम / V/s. Shri Kanhaiyalal Babulal Bhagat, 1-10-53, Machli Khadak, Near Old Khawa Market, Sadar Bazar, Jalna, Dist. – Jalna PAN : AXWPB7508D ......प्रत्यथी / Respondent Assessee by : Shri K. Srinivasan Revenue by : Shri M.G. Jasnani स ु नवाई की तारीख / Date of Hearing : 15-12-2021 घोषणा की तारीख / Date of Pronouncement : 23-12-2021 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the Revenue against the order dated 12-09-2019 passed by the Commissioner of Income Tax (Appeals)-1, Aurangabad [„CIT(A)‟] for assessment year 2011-12. 2. The ld. AR, Shri K. Srinivasan submits that the assessment in the hands of the assessee was made on protective basis and the substantive addition made in the hands of the Issar Pavti for A.Y. 2015-16. He submits 2 ITA No.1888/PUN/2019, A.Y. 2011-12 that the addition made in the hands of the assessee for A.Y. 2011-12 is the same with reference to A.Y. 2015-16 made in the hands of Issar Pavti. The CIT(A) confirmed the addition made in substantive assessment and the assessee therein availed Vivad Se Vishwas Scheme before the Tribunal. He further submits that since the substantive assessment made in the hands of the Issar Pavti being withdrawn in terms of Vivad Se Vishwas Scheme, the protective assessment made in the hands of the assessee herein is liable to be dismissed as infructuous and requested to uphold the order of CIT(A). The ld. DR did not dispute the same. Accordingly, we deem it proper to uphold the order of CIT(A). 3. In the result, the appeal of Revenue is dismissed. Order pronounced in the open court on 23 rd December, 2021. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER ऩ ु णे / Pune; ददनाांक / Dated : 23 rd December, 2021. RK आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT(A)-1, Aurangabad 4. The Pr. CIT-1, Aurangabad 5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “ए” बेंच, ऩ ु णे / DR, ITAT, “A” Bench, Pune. 6. गार्ड फ़ाइऱ / Guard File. //सत्यावऩत प्रतत// True Copy// आदेशान ु सार / BY ORDER, तनजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩ ु णे / ITAT, Pune