Chate Coaching Class Pvt.Ltd., Aurangabad V. ACIT, Cir.1, Aurangabad, Aurangabad

ITA 948/PUN/2006

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7480 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 06-10-2006
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H C LEUVA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI I C SUDHIR, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER I.T.A. NO. 948/PN/2006 (ASSTT. YEARS: 2003-04) CHATE COACHING CLASSES P.LTD. .. APP ELLANT CHATE HOUSE, N-2, CIDCO, AURANGABAD PAN AAACC 9191 M VS. ASSTT. COMMISSIONER OF INCOME-TAX CIR. 1, ARANGABAD .. RESPOND ENT APPELLANT BY: SHRI S.N. PURANIK RESPONDENT BY: SHRI H C LEUVA ORDER PER G.S. PANNU, AM THIS IS AN APPEAL BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)I, AURANGABAD DATED 20.07.2006 WHICH, IN TURN, HAS ARISEN FROM AN ORDER OF THE ASS ESSING OFFICER DATED 19.12.2005 PASSED UNDER SECTION 143(3)(II) OF THE I NCOME-TAX ACT, 1961 (IN SHORT THE ACT), PERTAINING TO THE ASSESSMENT YEAR 2003-04. 2. IT APPEARS THAT THOUGH ASSESSEE HAD RAISED AN AD DITIONAL GROUND OF APPEAL BEFORE THE TRIBUNAL AND THE SAID ADDITIONAL GROUND WAS ADMITTED BY THE TRIBUNAL, WHILE DISPOSING OF THE APPEAL VIDE OR DER DATED 29.5.2009, THE GROUND REMAINED TO BE DISPOSED OF. SUBSEQUENTLY, ON A MISCELLANEOUS APPLICATION FILED BY ASSESSEE, THE TRIBUNAL IN MISC ELLANEOUS APPLICATION NO. 104/PN/09 VIDE ORDER DATED 16.11.2009 RECALLED THE IMPUGNED ORDER DATED 29.5.2009 FOR THE LIMITED PURPOSE OF ADJUDICATING T HE ADDITIONAL GROUND. ACCORDINGLY, THE APPEAL WAS LISTED FOR HEARING ON 1 4.03.2011. THE AFORESAID ADDITIONAL GROUND READS AS FOLLOWS: APPELLANT PRAYS FOR DIRECTION TO ALLOW DEDUCTION U /S 43B, IN RESPECT OF PROVIDENT FUND PAYMENT (EXCEPT EMPLOYEES CONTRIBUTI ON), WHICH HAS BEEN 2 DISALLOWED IN COMPUTATION AS PRETAX AUDIT REPORT AN D WHICH HAS BEEN PAID BEFORE DUE DATE OF FILING OF RETURN. 3. IN THIS LIGHT, WE HAVE HEARD THE RIVAL PARTIES. IT WAS A COMMON GROUND BETWEEN THE PARTIES THAT THE ISSUE IN QUESTION IS L IABLE TO BE DECIDED IN THE LIGHT OF THE RATIO OF THE JUDGMENT OF THE HONBLE S UPREME COURT IN THE CASE OF CIT V ALOM EXTRUSIONS LTD 319 ITR 306 (SC). IN THIS LIGHT, WE REMAND THE ISSUE BACK TO THE FILE OF THE ASSESSING OFFICER TO BE DECIDED IN THE LIGHT OF THE JUDGMENT OF THE HONBLE SUPREME COURT IN THE CASE O F ALOM EXTRUSIONS LTD. (SUPRA), AND IN ACCORDANCE WITH LAW. THE ASSESSING OFFICER WILL ALLOW ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD AN D THEREAFTER PASS AN ORDER IN ACCORDANCE WITH LAW. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON THIS 16 TH DAY OF MARCH 2011. SD/- SD/- (I.C. SUDHIR) JUDICIAL MEMBER (G.S. PANNU) ACCOUNTANT MEMBER PUNE: DATED:16 TH MARCH, 2011 B COPY OF THE ORDER IS FORWARDED TO : 1. CHATE COACHING CLASSES P. LTD., AURANGABAD 2. THE ACIT CIR. 1, AURANGABAD 3. THE CIT(A)-I, AURANGABAD 4. THE CIT, AURANGABAD 5. THE D.R, B BENCH, PUNE TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, PUNE BENCHES, PUNE