Gooru India Foundation for Learning Innovation, Pune V. Deputy Commissioner of Income-Tax, CPC, Bangalore

MA 42/PUN/2023

AI Insights

The case involves Gooru India Foundation for Learning Innovation, the appellant, against the Deputy Commissioner of Income Tax (DCIT), CPC, Bangalore, the respondent. The appellant filed a Miscellaneous Application seeking recall of the ITAT's order dated 08.02.2023, claiming that grounds of appeal nos. 4 and 5 were not adjudicated. The ITAT acknowledged the oversight and recalled the appeal for these specific grounds. Furthermore, it was noted that the National Faceless Appeal Centre (NFAC) also did not adjudicate on grounds of appeal nos. 3 and 4, leading to the decision to remit these matters back to the NFAC for a detailed examination and ruling.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137083 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-08-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 05-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. No.42/PUN/2023 (Arising out of ITA No.309/PUN/2022) िनधाᭅरण वषᭅ / Assessment Year : 2017-18 Gooru India Foundation for Learning Innovation, Flat No.05, Suite No.302, Orchard, Nachiket Park, Dr. Pai Lane, Baner, Pune- 411045. PAN : AAFCG9832Q Vs. DCIT, CPC, Bangalore. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Application is filed by the assessee seeking recall of the order passed by this Tribunal in ITA No.309/PUN/2022 for the assessment year 2017-18 dated 08.02.2023 on the ground that the grounds of appeal nos.4 and 5 raised in the appeal remain un-adjudicated by this Tribunal. 2. We had carefully gone through the averments made in the present Miscellaneous Petition as well as the impugned order and Assessee by : Shri Kishor Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 04.08.2023 Date of pronouncement : 08.08.2023 MA No.42/PUN/2023 2 find that the ground of appeal nos.4 and 5 remain un-adjudicated. We find merits in the submission of the assessee that ground of appeal nos.4 and 5 remain un-adjudicated by this Tribunal. Therefore, the appeal is recalled for limited purpose of adjudicating the ground of appeal nos.4 and 5. 3. Further, we find that the issue raised in the ground of appeal nos.4 and 5 were not adjudicated even by the National Faceless Appeal Centre, Delhi [‘NFAC’], therefore, the matter is restored to the file of the NFAC to adjudicate the ground of appeal nos.3 and 4 raised before him in accordance with law after affording due opportunity of being heard to the assessee. Thus, the order passed by this Tribunal stand modified to the extent that the matter stand remitted to the file of the NFAC for the purpose of disposing of the ground of appeal nos.3 and 4 raised before him. 4. In the result, the Miscellaneous Application filed by the assessee stands allowed. Order pronounced on this 08 th day of August, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 08 th August, 2023. Sujeet MA No.42/PUN/2023 3 आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.