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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.
Held
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.
Key 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.
Sections Cited
147, 144, 271(1)(c)
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Income Tax Appellate Tribunal, MUMBAI “G” BENCH : MUMBAI
Before: SHRI SATBEER SINGH GODARA & SHRI OMKARESHWAR CHIDARA
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.
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.
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