RAJESH NARAYANAN,PALAKKAD vs. THE ITO WARD 2, PALAKKAD

PDF · subscribers
ITA 665/COCH/2023Status: DisposedITAT Cochin22 August 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 found that the NFAC's order did not decide the substantive grounds on merits as required. Therefore, the appeal was restored to the NFAC for fresh adjudication.

What were the facts?

The assessee's appeal was filed against an ex-parte order by the NFAC. The NFAC had rejected the assessee's contentions due to non-appearance in lower appellate proceedings.

What were the issues?

Whether the NFAC's ex-parte order adequately adjudicated the substantive grounds of appeal on merits. The issue of delay in filing the appeal was also addressed.

Which sections of the Income-tax Act were involved?

Section 271B,Section 250(6)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, COCHIN BENCH : COCHIN

Before: SHRI SATBEER SINGH GODARA & SHRI AMARJIT SINGH

Hearing: 21.08.2024Pronounced: 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.665/COCH./2023 ALONG WITH Stay Application No.148/COCH./2023 Assessment Year 2017-2018 Shri Rajesh Narayanan, The Income Tax Officer, Muthu Nivas, Sreeram Street, vs. Ward-2, Karnaki Nagar, PALAKKAD PALAKKAD. PIN – 678 014. PAN AKZPR4423P KERALA. KERALA. (Appellant) (Respondent) For Assessee : -None- For Revenue : Smt. V. Swarnalatha, Sr. DR Date of Hearing : 21.08.2024 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/250/2023-24/1054473859(1), dated 20.07.2023, in proceedings u/sec.271B of the Income Tax Act, 1971 (in short the "Act").

2 ITA.No.665 & SA.No.148/Coch./2023. 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 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.

Delay of 01 day is condoned by considering the 3. 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 3 ITA.No.665 & SA.No.148/Coch./2023. the cause of substantial justice the delay is condoned and the appeals are admitted for adjudication.

4.

This assessee’s appeal ITA.No.665/Coch./2023 is allowed for statistical purposes in above terms. Consequently, the stay application of the assessee S.A.No.148/Coch./2023 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.

More judgments on Section 271B

All 1,993 judgments and leading authorities on Section 271B →

Recent GST High Court judgments

Search GST case law →