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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Satbeer Singh Godara & Shri Amarjit Singh
(alongwith its stay application SA No.193/Coch/2023 therein) for assessment year 2011-2012 arises out of the order of the Commissioner of Income-tax (Appeals) / NFAC vide DIN & Order No.ITBA/NFAC/S/250/2022-23/1042912078(1) dated 29.04.2022 in proceedings u/s.143(3) of the Income-tax Act, 1961; in short “the Act” hereinafter.
Heard both the parties. Case files perused.
The assessee claims that it could not actually received the relevant hearing notices on account of communication gap amongst its head office, statutory auditor as well as the SA No.193/Coch/2023. Jewel Homes Private Limited. arguing counsel level. Faced with this situation, such a communication gap in the instant faceless assessment could not be altogether ruled out. We thus 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.
To sum up, this assessee’s appeal SA.No. 193/Coch/2023 is dismissed as rendered infructuous. A copy of the common order be placed in the case files.
Order pronounced in the open court on this 23rd Day of October, 2024. Sd/- Sd/- (Amarjit Singh) (Satbeer Singh Godara) ACCOUNTANT MEMBER JUDICIAL MEMBER