Loading judgment…
No AI summary yet for this case.
Before: Shri V. Durga Rao & Shri G. Manjunatha
O R D E R
PER V. DURGA RAO, JUDICIAL MEMBER:
These three appeals filed by the assessee are directed against different orders of the ld. Commissioner of Income Tax (Appeals) – National Faceless Appeal Centre (NFAC), New Delhi, dated 23.07.2022 for the assessment years 2009-10 and 2015-16 and order dated 29.06.2022 for the assessment year 2017-18.
Brief facts of the case are that the assessment under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 [“Act” in short] was completed on 26.03.2015 for the assessment year 2009-10 by assessing taxable income of the assessee at ₹.34,81,019/- against the returned income of ₹.4,75,993/- for the assessment year 2013-14 as well as assessed income at ₹.96,78,323/- against NIL income. Similarly, for the assessment year 2015-16, the assessment under section 143(3) of the Act was completed on 28.12.2017 by assessing taxable income at ₹.1,94,30,317/- against NIL income. Further, for the assessment year 2017-18, the assessment was completed under section 143(3) of the Act dated 19.12.2019 by assessing taxable income at ₹.93,87,141/- against NIL income.
The assessee carried the matters in appeal before the ld. CIT(A) (NFAC) for all the assessment years under consideration. The findings of the ld. CIT(A) (NFAC) are common in all the three appellate orders and are reproduced as under: “5.0 Decision on grounds of appeal and reasons thereof:- During these appeal proceedings, on 06.03.2021 an attachment was uploaded on ITBA by the appellant and/or its Ld. A/R showing the following remarks:- “Enclosing the High Court Order copy setting aside the assessment orders passed by the AO for De Novo consideration. The substantial portion of law are left open to be decided afresh by the Assessing Officer High Court Order is self-explanatory.” 5.1 In view of the above and after considering all the facts and circumstances related to the impugned Asst. Order it is found that in light of the Hon’ble High Court, as has been brought to the notice of this office and is placed on record, there is no cause of action left anymore and therefore, this appeal becomes infructuous. 6.0 As a result, this appeal is dismissed for statistical purposes.
5. On being aggrieved, the assessee is in appeal before the Tribunal for all the assessment years. The ld. Counsel for the assessee has submitted that the ld. CIT(A) (NFAC) should not have dismissed the appeals as infructuous for the assessment years 2009-10, 2015-16 and 2017-18 and decided the appeals independently after examining the facts and circumstances of the case.
On the other hand, the ld. DR fairly conceded the submissions of the ld. Counsel.
We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. On perusal of the appellate order for all the assessment years, we find the ld. CIT(A)(NFAC), by following the order of the Hon’ble Madras High Court for the assessment years 2010-11 and 2011-12 in T.C.A. Nos. 896 & 899 of 2018 dated 15.09.2020, dismissed all the appeals. Keeping in view of the facts and the case relating to the assessment years under consideration, the ld. CIT(A) (NFAC) has to examine the issues independently for all the three assessment years relating to assessment years 2009-10, 2015-16 and 2017-18 and has to conclude the appellate order on merits. Therefore, we set aside the appellate order passed by the ld. CIT(A) (NFAC) and remit the matter back to the file of the ld. CIT(A)-NFAC for fresh adjudication in accordance with law by affording an opportunity of being heard to the assessee.
In the result, all the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open Court on 26th September, 2022 at Chennai.