What did the Tribunal hold?

The tribunal observed that the NFAC failed to discuss the facts and issues on merits. Therefore, the matter was remanded to the NFAC for fresh consideration.

The assessee appealed against an ex-parte order passed by the AO, which was confirmed by the NFAC without discussing the merits. The NFAC reproduced the AO's order and provided a very brief finding.

What were the issues?

Whether the NFAC properly disposed of the appeal on merits, or merely confirmed the AO's ex-parte order without adequate discussion.

Sanjay Padmakar Adgaonkar vs Assistnat Commissioner of Income… | ITAT Pune 2023

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Suhas Bora

For Respondent: Shri Uma Shanker Prasad

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

This appeal by the assessee against the order dated 22-05-2023 passed by the National Faceless Appeal Centre (“NFAC), Delhi for assessment year 2009-10.

Ground No. 1 raised by the assessee challenging the action of NFAC, Delhi in confirming the order of AO ex-parte of the assessee.

At the outset, the ld. AR prayed to remand the issue to the file of CIT(A) for its examination as the NFAC, Delhi without discussing the issue on merits confirmed the order of AO. He referred to page Nos. 2 to 15 of the impugned order and argued that the NFAC, Delhi reproduced the order of AO and rendered its finding only in five lines at page No. 16 of the impugned order. On perusal of the impugned order, we observe that the NFAC, Delhi did not discuss the facts of the case relating to the issues raised, but however, reproduced grounds of appeal

, statement of facts and entire assessment order from pages 2 to 15 and rendered no discussion or whatsoever in recording its reasons in dismissing the grounds raised in Form No.

35. It is settled principle that the NFAC, Delhi required to dispose off the issues on merits, in accordance with law, but however, no such discussion or reference with regards to the facts and circumstances of the case and law applicable by the NFAC, Delhi in the present case. Therefore, we deem it proper to remand the matter to the file of NFAC, Delhi for its fresh consideration. The assessee is liberty to file evidences, if any, in support of its claim. Thus, ground No. 1 raised by the assessee is allowed for statistical purpose.

4. In view of our decision in ground No. 1 in allowing the issue raised by the assessee, the remaining ground i.e. ground Nos. 2, 3 and 4 raised by the assessee are allowed for statistical purpose.

In the result, the appeal of assessee is allowed for statistical purpose.

Order pronounced in the open court on 04th August, 2023.

SANJAY PADMAKAR ADGAONKAR,PUNE vs. ASSISTNAT COMMISSIONER OF INCOME TAX, CIRCLE-3, AURANGABAD, AURANGABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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