Shree Dhayareshwar Majur Sah Society Ltd, Pune V. Income-Tax Officer, Ward 6(5), Pune

ITA 85/PUN/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3242 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 30-01-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 147; 144; 44AD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.85/PUN/2022 िनधाᭅरण वषᭅ / Assessment Year: 2012-13 Shree Dhayareshwar Majur Sah Society Ltd., Bhimrao Chavan House, S.No.48, Near Chavan School, Dhayari, Pune-411041. PAN : AAAAS2190J Vs. ITO, Ward-6(5), Pune. Appellant Respondent आदेश / ORDER PER S. S. GODARA, JM: This assessee’s appeal for assessment year 2012-13 arises against the National Faceless Appeal Centre, Delhi’s order dated 13.11.2021 passed in case no.ITBA/NFAC/S/250/2021- 22/1036906752(1) involving proceedings u/s 144 of the Income Tax Act, 1961; in short “the Act”. Heard both the parties. Case files perused. 2. Delay of 10 days in filing of the instant appeal stands condoned since falling in Covid-19 Pandemic outbreak period. Assessee by : Shri Sarang Gudhate Revenue by : Shri M. G. Jasnani Date of hearing : 26.07.2022 Date of pronouncement : 26.07.2022 ITA No.85/PUN/2022 2 3. It transpires during the course of hearing that the assessee challenges both the learned lower authorities’ action herein assessing at the rate of 9% qua gross turnover receipts of Rs.97,08,770/- thereby invoking section 44AD of the Act after taking recourse to section 147 r.w.s. 144 mechanism. 4. Learned counsel’s sole substantive plea in light of the assessee’s second ground is that both the lower authorities have wrongly adopted the assessee’s turnover period resulting in double addition. Mr. Jasnani has strongly supported the same. Face with this situation, I am of the opinion that the instant issue requires more a factual verification than any substantive adjudication. I therefore restore the same back to the Assessing Officer to ensure that there should not be any double addition of assessee’s turnover receipts; as the case may be. Ordered accordingly. No other ground or argument has been pressed during the course of hearing. 5. This assessee’s appeal is partly allowed for statistical purposes in above terms. Order pronounced on this 26 th day of July, 2022. Sd/- (S. S. GODARA) JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 26 th July, 2022. Sujeet (DOC) ITA No.85/PUN/2022 3 आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-NFAC, Delhi. 4. The Pr. CIT concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.