SREEDHARA MALLAYA AJITHKUMAR,THRISSUR vs. THE ITO, THRISSUR

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ITA 1/COCH/2024Status: DisposedITAT Cochin07 November 2024AY 2012-13Bench: Shri Satbeer Singh Godara (Judicial Member), Shri Amarjit Singh (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal back to the NFAC for fresh adjudication, emphasizing that the assessee bears the onus to prove all facts. This is to ensure justice and proper adjudication of the grounds.

What were the facts?

The assessee's appeal before the NFAC was rejected ex-parte due to continuous non-appearance. The NFAC's order did not decide the substantive grounds on merits.

What were the issues?

Whether the NFAC properly adjudicated the substantive grounds of appeal on merits, or if the ex-parte order was procedurally flawed due to non-adjudication.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Satbeer Singh Godara & Shri Amarjit Singh

Hearing: 23.08.2024Pronounced: 07.11.2024

Appellant by : --- None --- Respondent by : Dr.S.Pandian, CIT-DR Date of Pronouncement : 07.11.2024 Date of Hearing : 23.08.2024 O R D E R Per Bench : This assessee’s appeal for assessment year 2013-2014 arises out of the order of the Commissioner of Income-tax (Appeals) / NFAC vide DIN & Order No.ITBA/NFAC/S/250/2023- 24/1058092388(1) dated 21.11.2023, in proceedings u/s.143(3) 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.

2.

It emerges during the course of hearing that the NFAC has noted the assessee’s continuous non-appearance in the lower appellate proceedings before rejecting the assessee’s contentions vide ex-parte order under challenge. Learned Sr.DR could hardly dispute the clinching fact that the NFAC’s order has nowhere decided the assessee’s substantive grounds on . Sreedhara Mallaya Ajithkumar. 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 the situation, we deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the 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.

This assessee’s appeal ITA.No.01/Coch/2024 is allowed for statistical purposes in very terms.

Order pronounced in the open court on this 07th Day of November, 2024.

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