M/S K.D.Patil & Construction, Panvel V. Deputy Commissioner of Income Tax, Circle-Panvel, Panvel

ITA 899/PUN/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9959 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 14-11-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 13-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: HARI KRISHAN

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.899/PUN/2023 धििाारण वर्ा / Assessment Year : 2015-16 Shri Kisan Dinkar Patil, Prop. M/s. K.D. Patil & Construction, Ghot Camp, Tal.-Panvel, Maharashtra-410206 PAN : AATPP9563C ......अपीलार्थी / Appellant बिाम / V/s. Dy. Commissioner of Income Tax, Panvel Circle, Panvel ......प्रत्यर्थी / Respondent Assessee by : Shri Hari Krishan Revenue by : Shri Ramnath P. Murkunde सुनवाई की तारीख / Date of Hearing : 15-11-2023 घोषणा की तारीख / Date of Pronouncement : 16-11-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 21-06-2023 passed by the National Faceless Appeal Centre, Delhi (“NFAC”) for assessment year 2015-16. 2. At the outset, the ld. AR, Shri Hari Krishan prayed to remand the matter to the file of AO for its fresh consideration in view of fact that the assessee has no opportunity in assessment proceedings as there was no sufficient time for compliance in response to the notice issued by the AO. On perusal of the assessment order, we find force in the arguments of ld. AR that initially the case of the assessee was selected for limited scrutiny 2 ITA No.899/PUN/2023, A.Y. 2015-16 and thereafter converted to complete scrutiny by issuing a letter dated 15- 12-2017 seeking to furnish complete details in response to the detailed questionnaire. Admittedly, the assessment order was passed on 28-12- 2017 which is in our opinion, the assessee has no sufficient time to prosecute its case before the AO. The ld. DR reported no objection in remanding the matter to the file of AO. Therefore, taking into consideration the submissions of ld. AR and in the interest of justice, we deem it proper to remand the matter to the file of AO for its fresh consideration. The assessee is liberty to file evidences, if any, in support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purpose. 3. In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 16 th November, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 16 th November, 2023. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune