RUTURAJ COOPERATIVE HOUSING SOCIETY LTD.,PUNE V. ITO, WARD 5(1), PUNE, PUNE

MA 10/PUN/2025

AI Insights

The case involves Ruturaj Cooperative Housing Society Ltd., the appellant, contesting an order from the Income Tax Officer, Ward-5(1), Pune, regarding the assessment year 2012-13. The appellant filed a Miscellaneous Application against the Tribunal's earlier decision, claiming that an additional ground regarding the invalidity of the reopening under section 147 was not decided. The Tribunal reviewed its previous order and noted that the matter was remanded back to the CIT(A)/NFAC without a decision on the additional ground, thus allowing the assessee the opportunity to present it again.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779415 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 25-02-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AKHILESH SHRIWASTAVA
• Assessee Lawyers: DEEPA KHARE
• Section: 147

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER M.A. No.10/PUN/2025 (Arising out of ITA No.1418/PUN/2023) िनधाᭅरण वषᭅ / Assessment Year : 2012-13 Ruturaj Cooperative Housing Society Ltd., S. No.692/A-2, Ruturaj Society, Satara Road, Pune- 411037. PAN : AAATR1116L Vs. ITO, Ward-5(1), Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This Miscellaneous Application at the instance of assessee is directed against the order of this Tribunal bearing ITA No.1418/PUN/2023 for A.Y. 2012-13 order dated 09.09.2024. 2. The mistake pointed out by the assessee is that the Tribunal has not decided the additional ground of appeal raised by the assessee, which reads as under :- “On facts and circumstances of the case, the reopening u/s 147 is invalid and void ab initio as it is based on recording of incorrect reasons. The facts stated in the reasons are not correct making the initiation of reassessment invalid and void ab initio.” Assessee by : Smt. Deepa Khare Revenue by : Shri Akhilesh Shriwastava Date of hearing : 18.07.2025 Date of pronouncement : 15.10.2025 Printed from counselvise.com MA No.10/PUN/2025 2 3. We have heard both the parties and perused the Miscellaneous Application filed by the assessee. On perusal of the Tribunal’s order dated 09.09.2024, we find that the Tribunal in its order at paragraph no.3 on page no.2, has reproduced the additional ground and also discussed the same at paragraph no.7, on page no.5 in 7th line. In this regard, we further find that the Tribunal has not decided any of the grounds of appeal raised by the assessee and only remanded the matter back to the file of Ld. CIT(A)/NFAC to decide the appeal afresh by observing as under :- “9. ……Considering the totality of facts and without going into the merits of the case, we deem it appropriate to set-aside the order passed by the ld. CIT(A)/NFAC and remand the matter back to the file of the ld. CIT(A)/NFAC to decide the appeal afresh in the light of our above observation/discussion as well as in accordance with law after providing reasonable opportunity of hearing to the assessee. ……..” 4. A perusal of the above finding of the Tribunal, clearly indicates that all the issues raised in the appeal before this Tribunal have been restored to the file of the Ld. CIT(A)/NFAC for necessary adjudication & therefore we are of the considered opinion that the question of deciding the additional ground separately does not arise. Accordingly, the contention of the assessee that the Tribunal has not adjudicated the additional ground is not found correct. However, we also observe that when the Tribunal directs Printed from counselvise.com MA No.10/PUN/2025 3 Ld. CIT(A)/NFAC to decide the appeal afresh, as per fact and law, the assessee is free to raise additional ground before Ld. CIT(A)/NFAC, if any, if he is so advised, as per the provisions of section 250(5) of the Act. Accordingly, the Miscellaneous Application filed by the assessee is dismissed. 5. In the result, the Miscellaneous Application filed by the assessee is dismissed. Order pronounced on this 15th day of October, 2025. Sd/- Sd/- (DR. DIPAK P. RIPOTE) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 15th October, 2025. Sujeet 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, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "