ABDUL JABBAR VAKKULATHIL,THRISSUR vs. THE ITO , THRISSUR

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ITA 439/COCH/2023Status: DisposedITAT Cochin07 November 2024AY 2017-18Bench: Shri Satbeer Singh Godara (Judicial Member), Shri Amarjit Singh (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A)-NFAC failed to issue statutory notices to the assessee and did not decide the substantive grounds of appeal on merits as required by Section 250(6) of the Act. Therefore, the appeal was restored to the CIT(A)-NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2017-2018 arose from an order passed under Section 147 r.w.s. 144 of the Income-tax Act. The assessee did not appear for the hearing, and the appeal was proceeded ex-parte.

What were the issues?

Whether the CIT(A)-NFAC properly adjudicated the appeal on merits after issuing statutory notices to the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250(6)

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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Satbeer Singh Godara & Shri Amarjit Singh

Hearing: 23.08.2024Pronounced: 07.11.2024

Heard together (2 matters)

ITA No.439/Coch/2023
SA No.82/Coch/2023

Read from the judgment's own cause title. This page is filed under one of them.

Appellant by : --- None --- Respondent by : Smt.V.Swarnalatha, Sr.DR Date of Pronouncement : 07.11.2024 Date of Hearing : 23.08.2024 O R D E R Per Bench : This assessee’s appeal (along with stay application therein) for assessment year 2017-2018 arises out of the order of the Commissioner of Income-tax (Appeals) / NFAC vide DIN & Order No.ITBA/NFAC/S/250/ 2023-24/1051907429(1) dated 06.04.2023 in proceedings u/s.147 r.w.s. 144 of the Income-tax Act, 1961; in short “the Act” hereinafter.

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

& SA 82/Coch/2023. Sri.Abdul Jabbar Vakkulathil. 2. Delay of 1 day is condoned by considering the assessee’s condonation petitions, supported by an affidavit of the assessee, explaining the delay(s) as well as going by the decision in the case of Collector Land Acquisition v. Mst.Katiji & Ors. (1987) 167 ITR 471 (SC) settling the issue long back that all such technical aspects must make way for the cause of substantial justice the delay is condoned and the appeal is admitted for adjudication.

3.

It emerges during the course of hearing that the learned CIT(A)-NFAC has simply discussed the assessment order while partly allowing the appeal of the assessee, before rejecting the assessee’s contentions vide order under challenge. Learned Sr.DR could hardly dispute the clinching fact that the CIT(A)- NFAC’s has not issued any statutory notice(s) to the assessee while confirming the addition(s) made by the Assessing Officer and thereby not decided the assessee’s substantive grounds on merits as contemplated u/sec.250(6) of the Act requiring it to give points for determination followed by a detailed adjudication thereof. Faced with this 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.

& SA 82/Coch/2023. Sri.Abdul Jabbar Vakkulathil. 4. This, assessee’s appeal ITA.No.439/Coch/2023 is allowed for statistical purposes and the stay application SA No.82/Coch/2023 is dismissed as rendered infructuous. Ordered accordingly.

Order pronounced in the open court on this 7th day of November, 2024.

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