SIBIN KURIAKOSE,KOKKOTTU vs. ITO,NON-CRP WARD 1(4), KOCHI

It emerges during the course of hearing that the CIT(A)/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 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 CIT(A))/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 is allowed for statistical purposes in very terms and the corresponding stay application No.183/Coch/2023 is dismissed as rendered infructuous. Ordered accordingly. A copy of the common order be placed in the respective case files.