Winspire Solutions P Ltd, Pune V. Income-Tax officer Ward 12(4), Pune

ITA 654/PUN/2022

AI Insights

Winspire Solutions Pvt. Ltd. appealed against the order of the Commissioner of Income Tax (Appeals) dated 16.06.2022 for the assessment year 2014-15, which stemmed from an earlier order under section 143(3) of the Income Tax Act, 1961 dated 27.12.2016. The primary contention was the lack of opportunity provided by the CIT(A) to the company to respond to the appeal, particularly in light of a pending related appeal for the assessment year 2011-12, which involved issues of brought forward loss and unclaimed depreciation that could impact the 2014-15 assessment. The Tribunal found that the CIT(A) should have awaited the decision on the 2011-12 appeal before proceeding with the 2014-15 appeal, as the outcomes could influence the latter's assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134327 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 11-01-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 25-08-2022
• Other Referred Cases: Winspire Solutions P Ltd. vs. ITO
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Depreciation
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण “बी” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.654/PUN/2022 िनधाᭅरण वषᭅ / Assessment Year : 2014-15 Winspire Solutions Pvt. Ltd., S.No.263/1/5, Bungalow No..A4, Varsha Park Society, Baner Road, Near Hotel Bhairavee, Pune – 411045. PAN: AABCR 4098 P V s The ITO, Ward-12(4), Pune. Appellant/ Assessee Respondent /Revenue Assessee by None Revenue by Shri M.G.Jasnani – DR Date of hearing 12/01/2023 Date of pronouncement 18/01/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)[NFAC], Delhi dated 16.06.2022 for A.Y. 2014-15 emanating from the order of the AO passed under section 143(3) of the I.T.Act, 1961 dated 27.12.2016. The Assessee has raised the following grounds of appeal: “1] The Ld. CIT(A) (NFAC) has erred by not giving enough opportunity to the Company to file its response against the appeal filed. The Ld. CIT(A) (NFAC) should be informed the Company that pending its decision of the lead appeal year AY 2011-12 ITA No.654/PUN/2022 Winspire Solutions P Ltd., [A] 2 whether the Company would want to make any submission on the issues involved for the year under consideration. 2] The Company humbly requests that opportunity may be given to submit its submission before the CIT(A) (NFAC) on the issues involved. 3] The appellant craves leave to add, alter, amend, or delete any of the above grounds of appeal.” 2. The Assessee submitted that ld.CIT(A) has not given proper opportunity to the assessee to explain the case. The assessee had requested the ld.CIT(A) to keep the appeal for A.Y. 2014-15 pending till the disposal of appeal for A.Y.2011-12 which was also pending before the ld.CIT(A). As the decision of A.Y. 2011-12 was going to have an effect on A.Y.2014-15. The issue was brought forward of loss and unclaimed deprecation. Since the said issue was pending before the ld.CIT(A) for A.Y. 2011-12, the assessee requested the ld.CIT(A) to decide the appeal for A.Y. 2011-12 then to decide the appeal for A.Y.2014-15. 3. The ld.Departmental Representative(ld.DR) for the Revenue relied on the order of the Lower Authorities. 4. We have heard both the parties and perused the records. It is a fact that appeal for A.Y. 2011-12 in the case of assessee was pending before the ld.CIT(A). The brought forward loss and depreciation is ITA No.654/PUN/2022 Winspire Solutions P Ltd., [A] 3 carry forwarded to subsequent years as per the provisions of the Act. Since the quantum of brought forward and carry forward loss and depreciation was not finalised for A.Y. 2011-12 one cannot decide the total income for .AY. 2014-15. However, the ld.CIT(A) without deciding the appeal for A.Y. 2011-12, in the case of assessee, preferred to decide the appeal for A.Y. 2014-15 stating that assessee can always file request for rectification. We don’t agree with this finding of the ld.CIT(A). Therefore, the issue is set-aside to ld.CIT(A) for denovo adjudication for A.Y. 2014-15 after considering to effect of A.Y. 2011-12. The ld.CIT(A) shall give opportunity to the assessee before deciding appeal. Similarly, the other two issues of addition of Rs.3,25,800/- and addition of Rs.2,56,044/- are also set-aside to the ld.CIT(A) as ld.CIT(A) has not considered the submission of the assessee. The ld.CIT(A) shall give opportunity to the assessee before passing the final order. Accordingly, all the grounds of the appeal are allowed for statistical purpose. 5. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 18 th January, 2023. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 18 th Jan, 2023/ SGR* ITA No.654/PUN/2022 Winspire Solutions P Ltd., [A] 4 आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “बी” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.