SHAIJU THOMAS KALLEKKULAM,THODUPUZHA vs. JCIT ALUVA RANGE, ALUVA

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ITA 592/COCH/2023Status: DisposedITAT Cochin22 August 2024AY 2008-09Bench: 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 to the NFAC for fresh adjudication, granting the assessee three opportunities to present their case. The assessee bears the onus to plead and prove all relevant facts.

What were the facts?

The assessee's appeal before the CIT(A)-NFAC was rejected ex-parte due to non-appearance. The CIT(A) order did not decide the substantive grounds on merits.

What were the issues?

Whether the CIT(A) order was valid when it failed to decide the appeal on merits due to assessee's non-appearance. Whether the appeal should be restored for proper adjudication.

Which sections of the Income-tax Act were involved?

Section 271D,Section 250(6)

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Income Tax Appellate Tribunal, COCHIN BENCH : COCHIN

Before: SHRI SATBEER SINGH GODARA & SHRI AMARJIT SINGH

Hearing: 20.08.2024Pronounced: 22.08.2024

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA.No.592/COCH./2023 ALONG WITH S.A.No.124/COCH./2023 - Assessment Year 2008-2009 Shaiju Thomas Kallekkulam, aged 45 years, s/o. Thomas vs. The Joint Commissioner of Kallekkulam, Madakathanam, Income Tax, Aluva Range, THODUPUZHA – 686 670. ALUVA. Kerala. PAN ANGPK0232P (Appellant) (Respondent) For Assessee : Sri Leejoy Mathew V. Advocate For Revenue : Smt. V. Swarnalatha, Sr. DR Date of Hearing : 20.08.2024 Date of Pronouncement : 22.08.2024 ORDER PER SATBEER SINGH GODARA, J.M.

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/250/2023-24/1053293956(1), dated 29.05.2023, in proceedings u/sec.271D of the Income Tax Act, 1971 (in short the "Act").

Heard both the parties. Case file perused.

2 ITA.No.592 & SA.N.124/COCH./2023 It emerges during the course of hearing that the 2. learned 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. Smt. Swarnalatha, 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 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.

Delay of 18 days is condoned by considering the assessee’s condonation petitions explaining the delay(s) as well as going by the decision in the case of Collector Land Acquisition vs. Mst. Katiji & Ors(1987) 167 ITR 471 (SC) settling the issue long back that that all such technical aspects must make way for the cause of substantial justice the delay is condoned and the appeals are admitted for adjudication.

3 ITA.No.592 & SA.N.124/COCH./2023 4. This assessee’s appeal ITA.No.592/Coch./2023 is allowed for statistical purposes in above terms and consequently, the stay application SA.No.124/Coch./2023 of the assessee has become infructuous. A copy of this common order be placed in the respective case files.

Order pronounced in the open Court on 22.08.2024.

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