Mr. Vivek Dattatraya Gupte, Satara V. Imcome Tax Officer, Ward - 2, Satara

ITA 559/PUN/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8365 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 15-10-2020
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 40(a)(ia)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. / ITA No.559/PUN/2020 िनधा रण वष / Assessment Year : 2011-12 Vivek Dattatraya Gupte (HUF), Koteshwar Developers, Rachit, 11/111/1A/1, Gorakhpur Road, Pirwadi, Khed, Satara – 415 003 Maharashtra PAN : AAEHV4655E Vs. ITO, Ward-2, Satara (Appellant) (Respondent) आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the ex parte order passed by the CIT(A) on 15.02.2019 in relation to the assessment year 2011-12. 2. The only issue raised in this appeal is against the confirmation of disallowance of Rs.2,51,146/- made by the AO u/s.40(a)(ia) of the Income-tax Act, 1961 (hereinafter also called ‘the Act’). 3. Briefly stated, the facts of the case are that the assessee is engaged in the business of construction and development of Appellant by None Respondent by Shri M.G. Jasnani Date of hearing 16-11-2021 Date of pronouncement 16-11-2021 ITA No. 559/PUN/2020 Vivek D. Gupte (HUF) 2 buildings. A return was filed declaring total income of Rs.3,90,992/-. During the course of assessment proceedings, the AO observed that the assessee paid interest of Rs.2,51,146/- to Maharaj Pat Sanstha Ltd. without deduction of tax at source. Invoking the provisions of section 40(a)(ia) of the Act, the AO disallowed for the said sum, which came to be affirmed in the first appeal. Aggrieved thereby, the assessee has come up in appeal before the Tribunal. 4. I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of assessee despite notice. The ld. DR has placed on record a copy of the order passed by the Tribunal in the assessee’s own case for the assessment years 2008-09 and 2009-10 dealing with same issue. Vide order dated 16-12-2015, the Tribunal has restored the matter to the file of the AO. Respectfully following the precedent, I set- aside the impugned order and remit the matter to the file of the AO for deciding the issue afresh in the light of the observations made by the Tribunal in the earlier years. ITA No. 559/PUN/2020 Vivek D. Gupte (HUF) 3 5. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 16 th November, 2021. Sd/- (R.S.SYAL) उपा य उपा य उपा य उपा य / VICE PRESIDENT पुणे Pune; दनांक Dated : 16 th November, 2021 Satish आदेश आदेशआदेश आदेश क क क क ितिलिप ितिलिप ितिलिप ितिलिप अ ेिषत अ ेिषतअ ेिषत अ ेिषत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. आयकर आयु (अपील) / The CIT (Appeals)-4, Pune 4. The Pr. CIT-3, Pune 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / DR ‘SMC’, ITAT, Pune; 6. गाड फाईल / Guard file. आदेशानुसार आदेशानुसारआदेशानुसार आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No. 559/PUN/2020 Vivek D. Gupte (HUF) 4 Date 1. Draft dictated on 16-11-2021 Sr.PS 2. Draft placed before author 16-11-2021 Sr.PS 3. Draft proposed & placed before the second member -- JM 4. Draft discussed/approved by Second Member. -- JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *