Suhas Maruti Dhankude Vs Jt. /ACIT Central Circle (ITAT Pune)
The Income Tax Appellate Tribunal (ITAT) Pune recently passed a significant order in the case of Suhas Maruti Dhankude Vs Jt. /ACIT Central Circle. The tribunal set aside the order of the Commissioner of Appeals (CIT(A)) and remanded the case for re-adjudication. The primary reason for this decision was the failure of the CIT(A) to address jurisdictional grounds raised by the appellant and the omission to state the point of determination as mandated under Section 250(6) of the Income Tax Act, 1961.
Background of the Case
The case revolves around a series of appeals filed by the assessee, Suhas Maruti Dhankude, under Section 253(1) of the Income Tax Act, 1961. These appeals were against the orders passed by the Commissioner of Appeals-12, Pune, which were based on assessments conducted under Section 144 read with Section 153C of the Act by the Joint Commissioner and Assistant Commissioner of Income Tax, Central Circle-2(4), Pune.
The assessee’s residential premises were covered under a search operation conducted on December 19, 2017, under Section 132 of the Act. Subsequently, the case was centralized and transferred to the DCIT, Central Circle-2(4), Pune. The assessments for the respective years were carried out, leading to the filing of returns by the assessee, which declared nominal incomes for the assessment years 2012-13 and 2013-14.
