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Income Tax Appellate Tribunal, PUNE ‘A’ BENCHES :: PUNE
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE ‘A’ BENCHES :: PUNE BEFORE SHRI R.S. SYAL, HON. VICE-PRESIDENT & SHRI PARTHA SARATHI CHAUDHURY, HON. JUDICIAL MEMBER (A.Y. 2015-16) Late Raj Kishorilal Chadha vs DCIT, Circle-8, through L/H Chayan Chadha, Pune. 206, Chadha Mansion, Mumbai Pune Road, Pimpri, Pune-411018. PAN: AAKPC 2528 F Appellant Respondent Assessee by : None Revenue by : Shri Ramnath P. Murkunde, DR Date of hearing : 21/09/2023 Date of pronouncement : 22/09/2023 O R D E R Per PARTHA SARATHI CHAUDHURY, JM:
This appeal preferred by the assessee emanates from the order of National Faceless Appeal Centre [NFAC], Delhi, dated 27.06.2023 for A.Y.2015-16 as per the grounds of appeal on record.
At the outset, it is observed that NFAC had passed an ex-parte order and at para 4.1 of the NFAC’s order, it is evident that assessee has not complied with the hearing notices before the NFAC through his authorized representative. It is, but, natural that the NFAC while passing the ex-parte order has referred to the materials available on record i.e. the assessment order and Form 35 along with statements of facts and grounds of appeal. In this scenario, it can be rightly said
Late Rajkishorilal Chadha through LH Chayan Chadha that the rights and liabilities of the Department as well as the assessee have not been determined substantially as per facts and law. It is correct that irrespective of opportunities being given to the assessee, there has not been any compliance before the NFAC, but in the realm of welfare legislation, wherein even the Income Tax Act, is also covered the principles of natural justice, would be served if the taxpayer/assessee is provided one final opportunity to represent his case before the NFAC. In view thereof, even without going into the merits of the case, we set aside the order of NFAC on the very issue of that it is an ex-parte order and remand the matter back to its file for denovo adjudication as per law complying with the principles of natural justice, and at the same time, the legal representative of the assessee is directed to represent the case on merits by complying with all the directions from the office of NFAC. This is the final opportunity in this case. The grounds of appeal stands allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in open Court on 22nd September, 2023.