Ashok Bhalchandra Patil, Pune V. Deputy Commissioner of Income-tax, Pune

ITA 759/PUN/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0189 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 30-09-2019
• Assessment Year: 2011-2012
• Appeal Filed On: 31-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: IS DIRECTED AGAINS T PASSED
• Keywords: Additional evidence; TDS; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER . / ITA NO.759/PUN/2017 / ASSESSMENT YEAR : 2011-12 ASHOK BHALCHANDRA PATIL, PLOT NO.5, PHASE-III, VASCON PARADISE, BANER ROAD, PUNE 411 045 PAN : ABJPP1726G VS. DCIT, CIRCLE-7, PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE O RDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS)-3, PU NE ON 28-11-2016 IN RELATION TO THE ASSESSMENT YEAR 2011-12. 2. AT THE VERY OUTSET, THE LD. COUNSEL FOR THE ASSESSEE CON TENDED THAT THE ISSUE IN APPEAL HAS ARISEN BECAUSE OF DIFFERENCE IN THE AMOUNT AS PER FORM NO.26AS. HE FURTHER SUBMITTED THAT AFTER THE PASSING OF THE ORDER PASSED BY THE LD. CIT(A), THE ASSES SEE HAS OBTAINED REVISED THE FORM NO.26AS, WHICH MAY BE EXAMINED. APPELLANT BY SHRI B.B. MANE RESPONDENT BY SHRI ABHIJIT HALDER DATE OF HEARING 30-09-2019 DATE OF PRONOUNCEMENT 01-10-2019 ITA NO.759/PUN/2017 ASHOK BHALCHANDRA PATIL 2 3. HAVING HEARD BOTH THE SIDES AND GONE THROUGH THE RELEVA NT MATERIAL ON RECORD, IT IS NOTICED THAT THE BASIC ISSUE RAISED IN THIS APPEAL ROTATES AROUND THE CORRECT AMOUNT OF TDS AS PER FO RM NO.26AS. THE LD. AR HAS PLACED ON RECORD A COPY OF THE CORRECTED FORM NO.26AS BY SUBMITTING THAT THE FIGURES AS PER THE REVISE D FORM NO.26AS ARE CORRECT AND THE ASSESSING OFFICER MAY BE DIRECTED TO VERIFY. THE LD. DR DID NOT RAISE ANY OBJECTION TO SUCH ADDITIONAL EVIDENCE FILED BEFORE THE TRIBUNAL, WHICH CAME INTO POSSESSION OF THE ASSESSEE AFTER THE PASSING OF THE IMPU GNED ORDER. IN THE GIVEN CIRCUMSTANCES, WE ARE OF THE CONSIDERED OPINIO N THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED OR DER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF AO. WE OR DER ACCORDINGLY AND DIRECT HIM TO DECIDE THIS ISSUE AFRESH AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 01 ST OCTOBER, 2019. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VI CE PRESIDENT PUNE; DATED : 01 ST OCTOBER, 2019 ITA NO.759/PUN/2017 ASHOK BHALCHANDRA PATIL 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-3, PUNE 4. 5. 6. THE PR.CIT-4, PUNE , , / DR A, ITAT, PUNE; / GUARD FILE. / TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 30-09-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 30-09-2019 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. *