MEGA SPACES, PUNE V. ITO, WARD-12(1), PUNE, PUNE

ITA 747/PUN/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1436 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 09-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANDEEP P. SATHE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T.A.No.747/PUN./2024 Assessment Year 2016-2017 Mega Spaces, 1537 Mulay Arcade, Tilak Road, Sadashiv Peth, Pune – 411 030. Maharashtra. PAN AAUFM6630Q vs. The Income Tax Officer, Ward-12(1), Room No.314, 3 rd Floor, Aayakar Sadan, Bodhi Towers, Salisbury Park, Pune - 411 037. Maharashtra. (Appellant) (Respondent) For Assessee : Shri Suhas P. Bora For Revenue : Shri Sandeep P. Sathe, JCIT Date of Hearing : 26.06.2024 Date of Pronouncement : 26.06.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2016-2017, arises against the Addl/JCIT(A), Indore, Indore's Din and Order No.ITBA/APL/S/250/2023-24/1060708328(1), dated 09.02.2024, in proceedings u/s.144 of the Income Tax Act, 1961 (in short “the Act”). Heard both the parties. Case file perused. 2. It emerges during the course of hearing that the CIT(A) has noted the assessee’s continuous non-appearance in the lower appellate proceedings before rejecting the assessee’s contentions vide ex-parte order under challenge. Shri Sathe could hardly dispute the clinching fact that the Addl/JCIT(A)’s 2 ITA.No.747/PUN./2024 order has nowhere decided the assessee’s substantive grounds on merits as contemplated u/sec.250(6) of the Act requiring it to give points for determination followed by a detailed adjudication thereof. Faced with the situation, we deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the Addl/JCIT(A), Indore, for his afresh adjudication, preferably within three effective opportunities of hearing, subject to the rider that it shall be the taxpayer’s onus and responsibility only to file and prove all the relevant facts in consequential proceedings. Ordered accordingly. 3. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in the open Court on 26.06.2024. Sd/- Sd/- [INTURI RAMA RAO] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 26 th June, 2024 VBP/- Copy to 1. The appellant 2. The respondent 3. The Pr. CIT, Pune concerned 4. D.R. ITAT, “A” Bench, Pune. 5. Guard File. //By Order// //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune.