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Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR
Before: SHRI SATBEER SINGH GODARA & SHRI DR. DIPAK P. RIPOTE
[THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.105/NAG./2022 Assessment Year 2017-2018 Shri Sanjay Gayaprasad Gupta, Nagpur. The CPC, PAN ACLPG1228M vs. Bengaluru – 560 500 C/o. Shri D.S. Jogani, Karnataka Advocate, 640/A, Navinidhi, Tekdi Road, Sadar, Nagpur. Maharashtra (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Abhay Y. Marathe, Sr. DR Date of Hearing : 22.02.2024 Date of Pronouncement : 29.02.2024 ORDER PER SATBEER SINGH GODARA, J.M. This assessee’s appeal for assessment year 2017- 2018, arise against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/ 250/2021-22/1042323770(1), dated 31.03.2022, involving proceedings u/s.154 of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at assessee’s behest. He is accordingly proceeded ex-parte.
2 ITA.No.105/NAG./2022 2. The assessee pleads the following sole substantive ground in the instant appeal :
“On facts and circumstances of case, as well as also in law, the Learned Commissioner of Income Tax (Appeals), NAFC, Delhi erred in confirming the disallowance of interest at Rs.83,122/- u/s 40(a)(ia) of the Income Tax Act, 1961 and also erred in confirming the rejection of the Application u/s 154 by the CPC, Bengaluru. The disallowance of interest at Rs.83,122/- u/s.40(a)(ia) of the Income Tax Act, 1961 and adding back the same to the total income of the appellant is unjustified, unwarranted, bad-in-law and against natural justice.
The assessee has not been given a reasonable opportunity of being heard. The order passed u/s 154 is illegal, invalid and against natural justice. 3. Any other ground shall be prayed at the time of hearing.”
Learned DR invited our attention to the NFAC’s detailed discussion affirming Assessing Officer’s action rejecting the assessee’s sec.154 rectification petition as under :
3 ITA.No.105/NAG./2022
4 ITA.No.105/NAG./2022
It emerges during the course of hearing that the assessee has now filed a paper book containing 28 pages, and more particularly, the corresponding Form-15G along with audit report and computation etc. Faced with the situation, we deem it appropriate to restore the assessee’s instant sole substantive grievance back to the Assessing Officer for his afresh appropriate factual verification as per law, preferably within three effective opportunities of hearing. The same is subject to a rider that it shall be the assessee’s onus only to plead and prove with all the relevant facts in consequential proceedings. Ordered accordingly.
This assessee’s appeal is allowed in above terms. Order pronounced in the open Court on 29.02.2024.