NARAYANDADA CHAVAN SAHKARI SOOT GIRNI LIMITED, SANGLI V. Income-Tax Officer, Ward 2(5), Sangli

ITA 930/PUN/2022

AI Insights

The case involves Narayandada Chavan Sahakari Soot Girni Ltd., which appealed against an order by the Income Tax Officer (ITO), Ward-5, Sangli, concerning the assessment year 2012-13. The original assessment set the total income at Rs.30,45,320, which was later contested. The ITAT had previously deleted an addition of Rs.17,70,373, leading to a revised income assessment of Rs.12,74,947. The appellant's argument that this remaining income should also not be assessed was rejected by the ITAT, which noted that this issue had not been challenged in the earlier appeals and thus was considered final.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124182 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 15-03-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 20-12-2022
• Other Referred Cases: ITA No.2094/PUN/2019
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.930/PUN/2022 नधा रण वष / Assessment Year : 2012-13 Narayandada Chavan Sahakari Soot Girni Ltd., A/P. Bhat Shirgaon, Shirala, Sangli - 415 408 Maharashtra PAN : AACAS4700L Vs. ITO, Ward-5, Sangli Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the order dated 25-10-2022 passed by the CIT(A) in National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2012-13. 2. The only issue challenged herein is against assessing the total income at Rs.12,74,947/-. 3. I have heard the rival submissions and gone through the relevant material on record. The original assessment was completed at total income of Rs.30,45,320/-. The assessee filed Assessee by Shri M.K. Kulkarni Revenue by Shri Mahesh Jasnani Date of hearing 16-03-2023 Date of pronouncement 16-03-2023 ITA No. 930/PUN/2022 Narayandada Chavan Sahakari Soot Girni Ltd., 2 appeals before the CIT(A) and finally the Tribunal. The Tribunal (ITA No.2094/PUN/2019) passed the order on 19-02-2020 deleting the addition of Rs.17,70,373/-. This shows that the remaining income of Rs.12,74,947/- (Rs.30,45,320 – Rs.17,70,373) was not challenged by the assessee before the Tribunal, which issue thereby attained finality. In the order giving effect to the Tribunal order, the AO reduced the originally assessed income by Rs.17,70,373/-, being, the amount of relief allowed by the Tribunal and thus determined revised total income at Rs.12,74,947/-. The view point of the ld. AR that the addition of Rs.12,74,947/- also ought not to have made as it was a covered issue, does not inspire confidence at this stage. Such addition made in the original assessment order was not challenged by the assessee before the Tribunal in the first round. It is relevant to accentuate that the instant proceedings are second round of proceedings. In such a round, the AO could have revised the income only in the light of the Tribunal order. The issue which was not raised or pressed before the Tribunal and thus attained finality, cannot be re-agitated in the second round of proceedings before the AO or the Tribunal. I, therefore, uphold the impugned order. ITA No. 930/PUN/2022 Narayandada Chavan Sahakari Soot Girni Ltd., 3 4. In the result, the appeal is dismissed. Order pronounced in the Open Court on 16 th March, 2023. Sd/- ( R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 16 th March, 2023 सतीश आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. थ / The Respondent 3. 4. 5. The Pr.CIT concerned DR, ITAT, ‘SMC’ Bench, Pune गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 16-03-2023 Sr.PS 2. Draft placed before author 16-03-2023 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. *