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Income Tax Appellate Tribunal, PUNE BENCHES “B” : PUNE
Before: SHRI SATBEER SINGH GODARA & SHRI DR. DIPAK P. RIPOTE
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 2 ITA.No.1079/PUN./2023 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.