M/s. Anand Construction, Pune V. Deputy Commissioner of Income-Tax, CPC, Pune

ITA 242/PUN/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0825 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 12-02-2020
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.242/PUN/2020 िनधाᭅरण वषᭅ / Assessment Year: 2016-17 M/s. Anand Construction, Flat No.1, Shamiana Complex, 26A Somwar Peth, Pune- 411001. PAN : AAGFA9480Q Vs. DCIT, CPC, Pune. Appellant Respondent आदेश / ORDER PER S. S. GODARA, JM: This assessee’s appeal for assessment year 2016-17 arises against the CIT(A)-8, Pune’s order dated 08.01.2018 passed in case no. PN/CIT(A)-8/DCIT, CPC/325/2017-18/580 involving proceedings u/s 143(1) of the Income Tax Act, 1961; in short the Act. Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. 2. The assessee pleads the following twins of substantive grounds in the instant appeal :- Assessee by : None Revenue by : Shri Arvind Desai Date of hearing : 25.05.2022 Date of pronouncement : 30.05.2022 ITA No.242/PUN/2020 2 “1) On the facts and circumstances prevailing in the case and as per the schemes and provisions of Act, the appellant failed to raise the Ground of Appeal relating to inapplicability of provision of section 115JC and hence the issue could not be adjudicated by CIT(A)-8, Pune. 2) On the facts and circumstances prevailing in the case and as per the schemes and provisions of Act, the Appellant as well as lower authority failed to consider that the deduction u/s 80IB(10) is fully allowable without intervention of Chapter 115JC.” 3. It emerges during the course of hearing that the CIT(A) has already accepted the assessee’s section 80IB(10) deduction plea in principle and directed the Assessing Officer to examine it’s Form 10CCB which could not be filed due to technical reasons. That being the case, I deem it appropriate to restore the assessee’s grievance regarding applicability of section 115JC as well back to the learned Assessing Officer for his afresh adjudication in consequential proceedings. It is made clear that the taxpayer shall be very much at liberty to raise all factual as well as legal pleas before the Assessing Officer; if so advised which shall be considered as per law. 4. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced on this 30 th day of May, 2022. Sd/- (S. S. GODARA) JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 30 th May, 2022. Sujeet (DOC) ITA No.242/PUN/2020 3 आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-8, Pune. 4. The Pr. CIT, Bangalore. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.