HIGH LINE INDIA KURIES PVT LTD,THRISSUR vs. DCIT CIRCLE 1(1) AND TPS, THRISSUR

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ITA 278/COCH/2023Status: DisposedITAT Cochin12 September 2024AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI AMARJIT SINGH (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal back to the NFAC for fresh adjudication on merits. The NFAC is directed to provide at least three effective opportunities of hearing to the assessee.

What were the facts?

The assessee's appeal before the CIT(A)-NFAC was dismissed due to a delay of over 170 days. The CIT(A)'s order did not adjudicate the substantive grounds of appeal on merits.

What were the issues?

Whether the CIT(A) erred by dismissing the appeal solely on delay without deciding the substantive grounds of appeal on merits.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250(6)

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: 21.08.2024Pronounced: 12.09.2024

This assessee’s appeal, for the assessment year 2017- 2018, arise against the CIT(A)-National Faceless Appeal Centre [in short the “NFAC”], Delhi, Delhi’s DIN & Order no.ITBA/NFAC/ S/250/2022-23/1049701446(1), dated 13.02.2023, in 2 ITA.No.278/COCH./2023 proceedings u/sec.143(3) of the Income Tax Act, 1971 (in short the "Act").

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

2.

It emerges during the course of hearing that the learned CIT(A)-NFAC has dismissed the appeal of the assessee on the ground of more than 170 days delay. The Revenue 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 this situation, we 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 plead and prove all the relevant facts in consequential proceedings. Ordered accordingly.

3.

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

3 ITA.No.278/COCH./2023 Order pronounced in the open Court on 12.09.2024.

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