TECHNOSMART FACILITY MANAGEMENT SERVICES PRIVATE LIMITED,PUNE V. ITO 7 (5), PUNE

ITA 1366/PUN/2025

AI Insights

The case involves Technosmart Facility Management Services Private Limited, which appealed against the order of the Addl/JCIT(A)-2 Ahmedabad concerning the assessment year 2017-18. The primary contention was that the CIT(A) had erroneously dealt with the grounds of appeal of another assessee instead of the appellant's specific grounds. The Tribunal found merit in the appellant's contention and decided to set aside the CIT(A)'s order, remitting the issues back for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711960 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEEPAK KUMAR KEDIA
• Assessee Lawyers: KRISHNA GUJARATHI
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1366/PUN/2025 Assessment Year : 2017-18 Technosmart Facility Management Services Private Limited Office No.1, First Floor Mantri House 929/A, FC Road, Shivajinagar, Pune - 411004 Maharashtra PAN: AAFCT3208D Vs. Income Tax Officer, Ward-7(5), Pune Appellant Respondent आदेश / ORDER The captioned appeal at the instance of assessee pertaining to A.Y. 2017-18 is directed against the order dated 03.03.2025 of Addl/JCIT(A)-2 Ahmedabad passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Assessment Order dated 30.12.2019 passed u/s.143(3) of the Act. 2. At the outset, Ld. Counsel for the assessee referring the grounds of appeal as well as additional grounds of appeal submitted that the impugned order deserves to be set aside and all the issues raised in the instant appeal to be restored back to the file of ld.CIT(A) for necessary adjudication because ld.CIT(A) has dealt with grounds raised by some other assessee in another appeal rather than dealing with the grounds raised by the present assessee in Form No.35. Ld. Departmental Representative did not oppose to the request made by ld. Counsel for the assessee. Appellant by : Shri Krishna Gujarathi Respondent by : Shri Deepak Kumar Kedia Date of hearing : 10.07.2025 Date of pronouncement : 22.07.2025 Printed from counselvise.com ITA No.1366/PUN/2025 Technosmart Facility Management Services Private Limited 2 3. I have heard the rival contentions and perused the record placed before me. Assessee is a Private Limited company and assessment for A.Y. 2017-18 completed on 30.12.2019 u/s.143(3) of the Act against the returned loss of Rs.8,54,557/- in the e- return furnished on 21.08.2018. Certain additions and disallowances were made by ld. Assessing Officer assessing income at Rs.5,48,396/-. Aggrieved assessee preferred appeal before ld.CIT(A) and in Form No.35 assessee has raised various grounds of appeal including the addition u/s.68 of the Act at Rs.5,48,396/-, disallowance of expenses at Rs.14,184/- and disallowance of expenses at Rs.1,06,550/-. However, on perusal of the impugned order, I notice that ld.CIT(A) has mentioned the detail of the assessee on page 1 but the details are mentioned of some other assessee who is an individual and has concluded the proceedings based on the facts of some other assessee. It shows that ld.CIT(A) grossly erred in dealing the assessee’s appeal by referring to the facts of some other assessee and failed to deal with the grounds raised by the present assessee in Form No.35. 4. Under these given facts and circumstances, I find merit in the contention of ld. Counsel for the assessee. I therefore set aside the impugned order and remit back all the issues raised on merits in the instant appeal in Form No.36 to the file of ld.CIT(A) for denovo adjudication. Needless to mention that ld.CIT(A) shall in the course of set-aside proceedings afford a reasonable opportunity of being heard to the assessee and after considering the submissions/evidences filed by the assessee shall pass a speaking order as contemplated u/s.250(6) of the Act. All the effective grounds as well as additional grounds of appeal raised by the assessee on merits are allowed for statistical purposes. Printed from counselvise.com ITA No.1366/PUN/2025 Technosmart Facility Management Services Private Limited 3 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 22nd day of July, 2025. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 22nd July, 2025. Satish आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब\u0014च, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "