ST. JOSEPH CO OPERATIVE CREDIT SOCIETY LTD,MUMBAI vs. ITO, WARD 4(4), THANE , MUMBAI

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ITA 2415/MUM/2024Status: DisposedITAT Mumbai26 July 2024AY 2013-14Bench: IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “G” BENCH : MUMBAI BEFORE SHRI SATBEER SINGH GODARA (Judicial Member), SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA.Nos.2416 & 2415/Mum./2024 Assessment Years 2013-2014 St. Joseph Cooperative Credit Society Limited, GRD / 1st Floor, Krupa Apartment, Tarbhats Agar Shet Road, Dhovli, Vasai Mumbai - 401 207 Maharashtra. PAN AABAS0565Q (Appellant) vs. The Income Tax Officer, Ward-4(4), Qureshi Mansion, Gokhale Road, Thane - 400 602. Maharashtra. (R1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The tribunal noted that the CIT(A)-NFAC's order was passed ex-parte without framing points for determination. Therefore, to ensure justice, the appeals were restored to the CIT(A)-NFAC for a fresh adjudication with at least three effective opportunities of hearing.

What were the facts?

The assessee's twin appeals for AY 2013-2014 arose against the CIT(A)-NFAC's order. The case was called twice, and no one appeared for the assessee, leading to an ex-parte proceeding. The CIT(A)-NFAC's order was passed ex-parte without proper adjudication.

What were the issues?

Whether the CIT(A)-NFAC's ex-parte order, passed without proper adjudication, should be set aside and the matter remanded for fresh hearing.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI “G” BENCH : MUMBAI

Before: SHRI SATBEER SINGH GODARA & SHRI OMKARESHWAR CHIDARA

Hearing: 25.07.2024Pronounced: 26.07.2024

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “G” BENCH : MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA.Nos.2416 & 2415/Mum./2024 Assessment Years 2013-2014 St. Joseph Cooperative Credit Society Limited, The Income Tax Officer, GRD / 1st Floor, Krupa Ward-4(4), Qureshi Apartment, Tarbhats Agar vs. Mansion, Gokhale Road, Shet Road, Dhovli, Vasai – Thane - 400 602. Mumbai - 401 207 Maharashtra. Maharashtra. PAN AABAS0565Q (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Dr. Kishor Dhul, CIT-DR Date of Hearing : 25.07.2024 Date of Pronouncement : 26.07.2024 ORDER PER SATBEER SINGH GODARA, J.M.

These assessee’s twin appeals for assessment year 2013-2014 arise against the order of the CIT(A)-National Faceless Appeal Centre, Delhi’s DIN & order no.ITBA/ NFAC/S/250/2023-24/1063086458(1) and 1063086747(1), both dated 21.03.2024, in proceedings u/s.147 r.w.s.144

2 ITA.Nos.2415 & 2416/MUM./2024 and sec.271(1)(c) of the Income Tax Act, 1961 (in short “the Act”).

Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte.

2.

It emerges during the course of hearing that the learned CIT(A)-NFAC’s order in assessee’s former appeal ITA.No.2416/MUM./2024 has passed ex-parte and that too without framing points for determination followed by a detailed adjudication thereof. Faced with the situation, we deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the CIT(A)-NFAC for it’s afresh adjudication, preferably within three effective opportunities of hearing, subject to the rider that it shall be the taxpayer’s onus and responsibility only to file and prove all the relevant facts in consequential proceedings. Ordered accordingly.

3.

Same order to follow in assessee’s penalty appeal ITA.No.2415/MUM./2024 for the assessment year 2013- 2014 being consequential in nature. Ordered accordingly.

3 ITA.Nos.2415 & 2416/MUM./2024 4. These assessee’s twin appeals ITA.Nos.2416 & 2415/Mum./2024 are allowed for statistical purposes in above terms. A copy of this common order be placed in the respective case files.

Order pronounced in the open Court on 26.07.2024

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