VIVA SWARAJ,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, PUNE
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Income Tax Appellate Tribunal, PUNE BENCHES “B” : PUNE
Before: SHRI SATBEER SINGH GODARA & SHRI DR. DIPAK P. RIPOTE
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.1079/PUN/2023 Assessment Year 2013-2014 Viva Swaraj, The Dy. CIT, Circle-3, 94/24, Biharideep, Lane Shankar Sheth Road, No.11, Prabhat Road, vs Swargate, Pune Pune – 411 004. PIN – 411 037. Maharashtra. Maharashtra. PAN AAGFV7141P Appellant Respondent For Assessee : Shri Nikhil Pathak For Revenue : Shri Umesh Phade Date of Hearing : 14.12.2023 Date of Pronouncement : 14.12.2023
ORDER PER SATBEER SINGH GODARA, J.M. :
This assessee’s appeal for assessment year 2013- 2014, arises against the National Faceless Appeal Centre [in short [the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023-24/1055109411(1), dated 14.08.2023, involving proceedings u/s.143(3) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties. Case file perused.
We note at the outset from a perusal of the instant case file that the CIT(A)'s impugned lower appellate order, passed ex-parte; has not dealt with the relevant issue(s) on
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merits in light of sec.250(6) of the Act requiring him to frame points of determination followed by a detailed discussion.
Learned DR invited our attention to the CIT(A)'s tabulation in para-4 of his impugned lower appellate order that the assessee had not put in appearance despite having received various hearing notice(s). We find no merit in the Revenue’s instant technical objections once the CIT(A) has not dealt with the assessee’s various substantive grounds on merits in foregoing terms. Faced with the situation, we deem it appropriate to restore the assessee’s instant appeal back to the CIT(A) for his afresh adjudication preferably within three effective opportunities of hearing. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes in above terms.
Order pronounced in the open Court on 14.12.2023.
Sd/- Sd/- (DR. DIPAK P. RIPOTE) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER
Pune, Dated 14th December, 2023
VBP/-
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Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The NFAC, Delhi. 4. The CIT-2, Pune. 5. DR, ITAT, “B” Bench, Pune. 6. Guard File. BY ORDER, // TRUE COPY // Senior Private Secretary ITAT, Pune.