KERALA HOLY CROSS SISTERS SOCIETY,COCHIN vs. NATIONAL E-ASSESSING AUTHORITY, DELHI

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ITA 128/COCH/2024Status: DisposedITAT Cochin25 September 2024AY 2018-2019Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI AMARJIT SINGH (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s order failed to adjudicate the assessee's grounds on merits as required by law. Therefore, the appeal was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal was filed against an order of the CIT(A)-NFAC. The assessee did not appear during the assessment proceedings, leading to the rejection of their contentions. The CIT(A)'s order did not decide the substantive grounds on merits.

What were the issues?

Whether the CIT(A) properly adjudicated the substantive grounds of appeal on merits. Whether the CIT(A)'s order complied with the requirements of Section 250(6) of the Act.

Which sections of the Income-tax Act were involved?

Section 250(6),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH : COCHIN

Before: SHRI SATBEER SINGH GODARA & SHRI AMARJIT SINGH

Hearing: 20.08.2024Pronounced: 25.09.2024

PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal, for assessment year 2014-2015, arise against the CIT(A)-National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/ 250/2023- 24/1059138520(1), dated 28.12.2023, in proceedings u/s.143(3) of the Income Tax Act, 1961 (in short “the Act”).

Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte.

1.

2 ITA.No.128/COCH./2024 2. It emerges during the course of hearing that the CIT(A) has noted the assessee’s continuous non-appearance during the course of assessment proceedings before rejecting the assessee’s contentions vide order under challenge. Shri Pandian could hardly dispute the clinching fact that the CIT(A)’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. Ordered accordingly.

3.

This assessee’s appeal is allowed for statistical purposes in above terms.

Order pronounced in the open Court on 25.09.2024.

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