Vishnu Laxmi Co - op. Grape Distillery Limited, Solapur V. Assistant Commissioner of Income Tax, Circle-2, Solapur, Solapur

ITA 608/PUN/2023

AI Insights

The case involves Vishnu Laxmi Co.op Grape Distillery Limited, the appellant, contesting an order from the CIT(A) regarding additions made by the Assessing Officer for the assessment year 2013-14. The primary issue was the omission of the assessee's written submissions, which were not considered by the CIT(A) in his decision. The Tribunal acknowledged this oversight and decided to set aside the CIT(A)'s order, remanding the case back for a fresh hearing to ensure that the assessee's submissions are duly considered.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137835 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 30-07-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 21-05-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘B’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA No.608/PUN/2023 Assessment Year : 2013-14 Vishnu Laxmi Co.op Grape Distillery Limited, 20/26, Radhashri Murarji Peth, Solapur – 413 001 Maharashtra PAN : AAAAV4575C Vs. ACIT, Circle-2, Solapur Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order dt. 23-03-2023 passed by the CIT(A) in National Faceless Appeal Centre (NFAC) u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2013-14. 2. We have heard both the sides and gone through the relevant material on record. The assessee has raised certain issues qua the additions made by the Assessing Officer (AO) and sustained in the first appeal. It was brought to our notice that the written submissions filed before the ld. CIT(A) on 01-11-2022 (copy of Assessee by Shri Bhuvanesh Kankani Revenue by Shri Ajay Kumar Kesari Date of hearing 31-07-2023 Date of pronouncement 01-08-2023 ITA No.608/PUN/2023 Vishnu Laxmi Co.op Grape Distillery Limited 2 acknowledgement placed on page 1 of the paper book) and 23-11-2022 (copy placed at page 19 of the paper book) have been omitted to be considered by the ld. CIT(A). The ld. DR could not controvert the factual position in this regard. In view of the fact that the written submissions filed by the assessee on two different dates have been inadvertently omitted to be considered by the ld. CIT(A), we are of the considered opinion that the ends of justice would meet adequately if the impugned order is set aside and the matter is restored to his file. We order accordingly and direct the ld. CIT(A) to dispose of the appeal afresh after considering the written submissions filed by the assessee and allowing further opportunity of hearing. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 01 st August, 2023. Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 01 st August, 2023 सतीश ITA No.608/PUN/2023 Vishnu Laxmi Co.op Grape Distillery Limited 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. 3. थ / The respondent The Pr.CIT concerned 4. DR, ITAT, ‘B’ Bench, Pune 5. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 31-07-2023 Sr.PS 2. Draft placed before author 01-08-2023 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. *