ASHOK TILAK SAPRA,PORVORIM vs. INCOME TAX OFFICER, PANAJI

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ITA 12/PAN/2025Status: DisposedITAT Panaji19 March 2025AY 2017-18Bench: SHRI PAVAN KUMAR GADALE (Judicial Member), SHRI G. D. PADMAHSHALI (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the National Faceless Appeal Centre's order irregular due to conflicting directives: setting aside the ex-parte assessment for fresh assessment while simultaneously dismissing the appeal as infructuous. Consequently, the Tribunal set aside the impugned order and remitted the matter back to the NFAC for a de-novo adjudication, deeming it fit to re-evaluate the case.

What were the facts?

The assessee filed an appeal under section 251(1) of the Income-tax Act, 1961, challenging an order from the National Faceless Appeal Centre (NFAC) passed under section 250. This NFAC order stemmed from an ex-parte assessment order issued by the ITO under section 144. The NFAC's order was contradictory, setting aside the assessment for fresh consideration in one paragraph but dismissing the appeal as infructuous in another.

What were the issues?

Whether the National Faceless Appeal Centre's order, which contained conflicting directions of setting aside an ex-parte assessment for fresh adjudication and simultaneously dismissing the appeal as infructuous, was irregular and required de-novo adjudication.

Which sections of the Income-tax Act were involved?

Section 251(1),Section 250,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI

Before: HON’BLE SHRI PAVAN KUMAR GADALE & SHRI G. D. PADMAHSHALI

For Appellant: Mr S J Kamat [‘Ld. AR’]
For Respondent: Mr Ravindra Hattalli [‘Ld. DR’]
Pronounced: 19/03/2025

ORDER PER G. D. PADMAHSHALI; The captioned assessee’s appeal is instituted u/s 251(1) of the Income-tax Act, 1961 [hereinafter ‘the Act’] against respective order of the Ld. National Faceless Appeal Centre, Delhi [hereinafter ‘Ld. NFAC’] passed u/s 250 of the Act which in turn ascended out the order of assessment passed u/ 144 of the Act dt. 31/12/2019 by the ITO, Ward-2(3), Panaji Goa.

ITAT-Panaji Page 1 of 2

Ashok Tilak Sapra Vs ITO ITA Nos.012/PAN/2025

1.

We have heard the rival party’s common submissions; and 2. subject to the provisions of rule 18 of ITAT Rules-1963, perused the material placed on record. At the outset we note that, in view of newly inserted proviso to section 251(1)(a) of the Act vide para 6 of the impugned order the Ld. NFAC has set-aside the ex-parte assessment order passed u/s 144 of the Act for fresh assessment and however while concluding vide para 7 per-se dismissed the appeal as infructuous. Since these conflicting paragraphs turned the entire adjudication of Ld. NFAC as irregular, we therefore deem it fit to set-aside the impugned order and remit the matter back to the file of Ld. NFAC for de-novo adjudication.

3.

In results, appeal is allowed for statistical purposes. In terms of rule 34 of ITAT Rules, 1963 the order pronounced in the open court on date mentioned herein before.

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