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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Satbeer Singh Godara & Shri Amarjit Singh
O R D E R Per Bench : This assessee’s appeal in 2014-2015 arises from the order of the Commissioner of Income-tax (Appeals) / NFAC vide DIN & Order No.ITBA/APL/S/250/2023-24/1058948261(1) dated 21.12.2023, in proceedings u/s.271E of the Income-tax Act, 1961; in short “the Act” hereinafter.
Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex parte against the assessee.
It emerges during the course of hearing that the NFAC has noted the assessee’s continuous non-appearance in the . Manalel Agencies. lower appellate proceedings before rejecting it’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 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. Assessee’s appeal is allowed for statistical purposes in very terms. Ordered accordingly.