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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 for A.Y. 2013-14 arises against the National Faceless Appeal Centre, Delhi [CIT(A)]’s DIN & Order No. ITBA/ NFAC/S/250/2022- 243/1050900698(1) dated 77.03.2023 in proceedings u/s. 250 of the Income Tax Act, 1961 (the Act).
Heard both parties. Case file perused.
It emerges at the outset with the able assistance coming from both the parties that the CIT(A)/NFAC has dismissed the assessee’s appeal stating that there is no dispute between the appellant and the Assessing Officer with regard to turnover without dealing with the relevant factual matrix as contemplated u/s. 250(6) of the Ojin Bakes & Restaurant Act requiring him to frame points of determination followed by a detailed discussion thereon. Faced with this situation, we deem it fit appropriate to restore the instant issue back to the CIT(A) for his afresh verification and adjudication with a rider that it shall be the assessee’s risk and responsibility only to plead and prove all the relevant facts within three effective opportunities of hearing in consequential proceedings. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes in above terms.