ASK CHEMICALS INDIA PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1),PUNE, PUNE

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ITA 479/PUN/2023Status: PendingITAT Pune10 July 2023AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the appellate authority is bound to dispose of appeals on merits, even in ex-parte cases. Therefore, the matter was remanded to the NFAC for fresh adjudication on merits.

What were the facts?

The assessee received an intimation under section 143(1) disallowing gratuity and ESI payments. The appeal filed against this intimation was dismissed by the NFAC for non-prosecution without considering the merits.

What were the issues?

Whether an appeal can be dismissed for non-prosecution without adjudicating the merits of the case.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI INTURI RAMA RAO

For Appellant: Shri Kishor Phadke
For Respondent: Shri Rajesh Gawali
Hearing: 20.06.2023Pronounced: 10.07.2023

ORDER

PER INTURI RAMA RAO, AM:

1.

This is an appeal filed by the assessee directed against the order of the National Faceless Appeal Centre, Delhi [‘NFAC’] dated 24.02.2023 for the assessment year 2019-20.

2.

Briefly, the facts of the case are that the appellant had filed Return of Income for the assessment year 2019-20 on 29.11.2019.

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