Income Tax Appellate Tribunal - Pune
Winspire Solutions P Ltd, Pune vs Income-Tax Officer Ward 12(4), Pune on 18 January, 2023
आयकर अपीलीय अिधकरण "बी" ायपीठ पुणेम।
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES "B" :: PUNE
BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER
AND
DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER
आयकर अपील सं. / ITA No.654/PUN/2022
िनधारण वष / Assessment Year : 2014-15
Winspire Solutions Pvt. Ltd., The ITO, Ward-12(4),
S.No.263/1/5, Bungalow No..A4, V Pune.
Varsha Park Society, Baner Road, s
Near Hotel Bhairavee,
Pune - 411045.
PAN: AABCR 4098 P
Appellant/ Assessee Respondent /Revenue
Assessee by None
Revenue by Shri M.G.Jasnani - DR
Date of hearing 12/01/2023
Date of pronouncement 18/01/2023
आदेश/ ORDER
PER DR. DIPAK P. RIPOTE, AM:
This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)[NFAC], Delhi dated 16.06.2022 for A.Y. 2014-15 emanating from the order of the AO passed under section 143(3) of the I.T.Act, 1961 dated 27.12.2016. The Assessee has raised the following grounds of appeal:
"1] The Ld. CIT(A) (NFAC) has erred by not giving enough opportunity to the Company to file its response against the appeal filed. The Ld. CIT(A) (NFAC) should be informed the Company that pending its decision of the lead appeal year AY 2011-12 ITA No.654/PUN/2022 Winspire Solutions P Ltd., [A] whether the Company would want to make any submission on the issues involved for the year under consideration.
2] The Company humbly requests that opportunity may be given to submit its submission before the CIT(A) (NFAC) on the issues involved.
3] The appellant craves leave to add, alter, amend, or delete any of the above grounds of appeal."
2. The Assessee submitted that ld.CIT(A) has not given proper opportunity to the assessee to explain the case. The assessee had requested the ld.CIT(A) to keep the appeal for A.Y. 2014-15 pending till the disposal of appeal for A.Y.2011-12 which was also pending before the ld.CIT(A). As the decision of A.Y. 2011-12 was going to have an effect on A.Y.2014-15. The issue was brought forward of loss and unclaimed deprecation. Since the said issue was pending before the ld.CIT(A) for A.Y. 2011-12, the assessee requested the ld.CIT(A) to decide the appeal for A.Y. 2011-12 then to decide the appeal for A.Y.2014-15.
3. The ld.Departmental Representative(ld.DR) for the Revenue relied on the order of the Lower Authorities.
4. We have heard both the parties and perused the records. It is a fact that appeal for A.Y. 2011-12 in the case of assessee was pending before the ld.CIT(A). The brought forward loss and depreciation is 2 ITA No.654/PUN/2022 Winspire Solutions P Ltd., [A] carry forwarded to subsequent years as per the provisions of the Act. Since the quantum of brought forward and carry forward loss and depreciation was not finalised for A.Y. 2011-12 one cannot decide the total income for .AY. 2014-15. However, the ld.CIT(A) without deciding the appeal for A.Y. 2011-12, in the case of assessee, preferred to decide the appeal for A.Y. 2014-15 stating that assessee can always file request for rectification. We don't agree with this finding of the ld.CIT(A). Therefore, the issue is set-aside to ld.CIT(A) for denovo adjudication for A.Y. 2014-15 after considering to effect of A.Y. 2011-12. The ld.CIT(A) shall give opportunity to the assessee before deciding appeal. Similarly, the other two issues of addition of Rs.3,25,800/- and addition of Rs.2,56,044/- are also set-aside to the ld.CIT(A) as ld.CIT(A) has not considered the submission of the assessee. The ld.CIT(A) shall give opportunity to the assessee before passing the final order. Accordingly, all the grounds of the appeal are allowed for statistical purpose.
5. In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open Court on 18th January, 2023.
Sd/- Sd/-
(S.S.GODARA) (DR. DIPAK P. RIPOTE)
JUDICIAL MEMBER ACCOUNTANT MEMBER
पुणे / Pune; दनांक / Dated : 18th Jan, 2023/ SGR* 3 ITA No.654/PUN/2022 Winspire Solutions P Ltd., [A] आदेशक ितिलिपअ ेिषत / Copy of the Order forwarded to :
1. अपीलाथ / The Appellant.
2. यथ / The Respondent.
3. The CIT(A), concerned.
4. The Pr. CIT, concerned.
5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, "बी" बच, पुणे / DR, ITAT, "B" Bench, Pune.
6. गाडफ़ाइल / Guard File.
आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुण/े ITAT, Pune.
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