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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Satbeer Singh Godara & Shri Amarjit Singh
Appellant by: ------- None ------- Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 13.08.2024 Date of Pronouncement: 25.09.2024 O R D E R Per Bench These assessee’s three appeals arise against orders of the National Faceless Appeal Centre, Delhi [CIT(A] in proceedings u/s. 250 of the Income Tax Act, 1961 (the Act) as below: - DIN & Order No. Date No. 1 742/Coch/2023 2010-11 ITBA/NFAC/S/250/2023- 27.09.2023 24/1056611182(1) 2 743/Coch/2023 2012-13 ITBA/NFAC/S/250/2023- 27.09.2023 24/1056612100(1) 3 744/Coch/2023 2017-18 ITBA/NFAC/S/250/2023- 27.09.2023 24/1056614087(1)
It emerges at the outset with the able assistance coming from the Revenue side that the learned CIT(A)/NFAC has passed three exparte orders, inter alia, confirming the Assessing Officer’s finding disallowing section 80P deduction claimed at the assessee’s behest; and that too, without dealing with the relevant factual matrix of the corresponding issue(s) involved as contemplated u/s. 250(6) of the Act requiring him to pin point and determine followed by a detailed discussion thereon. Faced with this situation, we deem it appropriate in the larger interest of justice to restore assessee’s three instant appeals back to the CIT(A) for his afresh appropriate adjudication .