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Income Tax Appellate Tribunal, ‘A’ BENCH, PUNE
Before: SHRI INTURI RAMA ROAO & SHRI PARTHA SARATHI CHAUDHURY
ORDER PER BENCH This appeal preferred by the assessee emanates from the order National Faceless Appeal Centre (NFAC), Delhi, dated 01-011-2021 for the assessment year 2018-19, as per the following grounds of appeal.
“1. The ld. CIT(A), NFAC erred in law and on facts in confirming the disallowance of deduction u/s 80P of the Act of Rs. 33,33,790/- made by the ld. ADIT, CPC Bangaluru (hereinafter jointly referred to as the ld. IT authorities.
The ld. CIT(A) erred in law and on facts by denying the appellant the opportunity of being heard by way of video conference and thereby failed to grant the appellant a fair opportunity of being heard.
The I.T. authorities failed to appreciate the fact that the delay in filing of ITR was on account of reasons which were beyond the control of the appellant.
The appellant craves leave to add, alter, clarify, explain, modify, delete any of the grounds of appeal
, and to seek any just and fair relief.”
2. At the time of hearing none appeared for the assessee. The submissions of the ld. D.R are recorded and the case is decided on merits based on materials/documents available on record.
2 ITA 704/PUN/2021 Nanded Dist. Judicial Employees A.Y. 2018-19
3. The NFAC had confirmed the disallowance of deduction u/s 80P of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) of Rs. 33,33,790/- made by CPC, Bangaluru. That, as per ground No. 2 in the grounds of appeal, the assessee contends that an opportunity of being heard by way of video conference was not granted by the NFAC and thereby the assessee was not allowed a fair opportunity of being heard. In this regard, the ld. D.R submitted that the matter may be remanded back to the file of NFAC to decide the issue of allowability of deduction u/s 80P of the Act on merits.
4. Having perused the materials on record and the orders of the subordinate authorities and also considering the ground No. 2 of the assessee raised in this appeal, we are of the considered view that reasonable opportunity of hearing should be granted to the assessee by NFAC and the matter should be decided substantially on merits as per law. In view thereof, we set aside the order of the NFAC and remand the same back to its file for re-adjudicating as per law.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open Court on this 30th September 2022.
Sd/- sd/- (INTURI RAMA RAO) (PARTHA SARATHI CHAUDHURY) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated, this 30th day of September 2022 Ankam Copy of the Order forwarded to :
1. 1. The Appellant. 2. The Respondent. 3. The Pr. CIT- 1, Pune 4. The NFAC, Delhi 5. The D.R. ITAT „A‟ Bench Pune. 6. Guard File BY ORDER, /// TRUE COPY/// Sr. Private Secretary
3 ITA 704/PUN/2021 Nanded Dist. Judicial Employees A.Y. 2018-19 Date 1 Draft dictated on 27-09-2022 Sr.PS 2 Draft placed before author 27-09-2022 Sr.PS 3 Draft proposed and placed before the JM/AM second Member 4 Draft discussed/approved by second AM/JM Member 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS
ITAT, Pune
4 ITA 704/PUN/2021 Nanded Dist. Judicial Employees A.Y. 2018-19
9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order