SAJI JOHN,RANNI vs. INCOME TAX OFFICER, THIRUVALLA

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ITA 10/COCH/2024Status: DisposedITAT Cochin07 November 2024Bench: Shri Satbeer Singh Godara (Judicial Member), Shri Amarjit Singh (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the NFAC's order failed to adjudicate the assessee's grounds on merits. Therefore, the appeal was restored to the NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2014-2015 was dismissed ex-parte by the NFAC due to the assessee's non-appearance. The NFAC's order did not decide the substantive grounds of appeal on merits.

What were the issues?

Whether the NFAC properly adjudicated the substantive grounds of appeal on merits when passing an ex-parte order due to the assessee's non-appearance.

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 : 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 for assessment year 2014-2015 arises out of the order of the Commissioner of Income-tax (Appeals) / NFAC vide DIN & Order No.ITBA/NFAC/S/250/2023-24/1058222074(1) dated 24.11.2023 in proceedings u/s.143(3) of the Income-tax Act, 1961; in short “the Act” hereinafter.

2.

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

3.

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 . Sri.Saji John. 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 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.

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