Gurkanwarpal Kirpal Singh, Pune V. Income-tax Officer, Ward - 14(3), Pune

ITA 1968/PUN/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7196 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 30-12-2018
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S.S. VISWANETHRA RAVI, JM ITA No.1968/PUN/2018 Assessment Year : 2013-14 Gurkawarpal Kirpal Singh 3 Monarchy Palace, Orchard NIBM Undri Road, Kondhwa Pune-411 028. PAN NO. ACHPS9222K Appellant V/s. I.T.O. Ward 14(3) Pune, Respondent Appellant by : C.V. Deshpande Respondent by : Shri Piyush Kumar Singh Yadav Date of Hearing : 11-01-2022 Date of Pronouncement : 09-03-2022 ORDER PER S.S. VISWANETHRA RAVI, J.M. : 2. This appeal by the assessee is against the order dated 5-9-2018 passed by the learned CIT (A)-7, Pune for A.Y. 2013-14. 3. The learned A.R submits that the A.O denied exemption u/s 54GB of the Income-tax Act (“the Act” for short) and the assessee challenged the same before the CIT (A). The CIT (A) issued notice dated 18-7-2018 intimating the date of hearing on 30-7-2018 which was received by the assessee on 2-8-2018. The learned A.R referred to para 4 of the impugned order and submitted that this Tribunal may accord another opportunity to the assessee to prosecute his appeal before the CIT (A). The learned DR did not dispute that the notice intimating the date of hearing was received by the assessee on 2-8-2018. We note that the CIT (A) reproduced the copy of acknowledgement in the impugned order wherein it clearly shows the date of receipt of said notice on 2-8-2018 which is subsequent to the date of hearing. On perusal of the A.O’s order, we note that the A.O has made disallowance of long term gain to an extent of Rs. 42,76,524. Challenging the same, the assessee filed an appeal before the CIT(A). For non-receipt of notice, the 2 ITA No. 1968/PUN/2018 Gurkanwarpal Singh A.Y. 2012-13 assessee could not appear before the CIT(A) and there was no opportunity for the assessee in the first appellate proceedings. We find that the issue raised before the CIT(A) is regarding the denial of exemption u/s 54GB of the Act requires assistance of the assessee by filing requisite explanation in support of his claim. Thus, we find force in the arguments of learned A.R in remanding the issue to the file of the CIT(A) for fresh adjudication. The assessee is at liberty to file evidences, if any, in support of his case. Thus, the issues raised in the appeal are remanded to file of the CIT(A) for statistical purposes. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the open court on 9 th March 2022. Sd/- sd/- (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated : 9 th March 2022 Ankam Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The Pr. CIT, 5 Pune. 4. The Addl. C.I.T. Range 10, Pune. 5. DR, ITAT, “B ” Bench, Pune. 6. Guard File. BY ORDER, ///TRUE COPY/// Senior Private Secretary ITAT, Pune. 3 ITA No. 1968/PUN/2018 Gurkanwarpal Singh A.Y. 2012-13 Date of dictation 03-02-2022 Date on which the typed draft is placed before the dictating member 03-02-2022 Date on which the typed draft is placed before the other member Date on which the approved draft comes to the Sr. PS/ PS Date on which the fair order is placed before the dictating member for pronouncement Date on which the fair order comes back to the Sr. PS/ PS 09-03-2022 Date on which the final order is uploaded on the website of ITAT 09-03-2022 date on which the file goes to the Bench Clerk 09-03-2022 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order