THANGAM HEART CARE ,PALAKKAD vs. THE ITO WARD 1, PALAKKAD

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ITA 677/COCH/2023Status: DisposedITAT Cochin22 August 2024AY 2016-17Bench: 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 of appeal on merits. Therefore, the appeal was restored to the NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2017-2018 was filed against an ex-parte order by the NFAC. The assessee did not appear before the NFAC, and subsequently, the appeal was also not attended by the assessee before the ITAT.

What were the issues?

Whether the NFAC's ex-parte order adequately adjudicated the substantive grounds of appeal on merits. The procedural fairness of the appellate proceedings.

Which sections of the Income-tax Act were involved?

Section 147,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: 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.677/COCH./2023 Assessment Year 2016-2017 Thangam Heart Care, The Income Tax Officer, Thangam Hospital of PMRC, vs. Ward-1, Aayakar Bhavan, Chadanamkurissi, Yakkara, English Church Road, PALAKKAD – 678 004. PALAKKAD – 678 001. PAN AAFFT1238A KERALA. (Appellant) (Respondent) For Assessee : -None- 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/250/2023-24/1054710542(1), dated 28.07.2023, in proceedings u/sec.147 of the Income Tax Act, 1971 (in short the "Act").

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

2 ITA.No.677/Coch./2023.

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.

3.

This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in the open Court on 22.08.2024.

Sd/- Sd/- [AMARJIT SINGH] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Cochin, Dated 22nd August, 2024 VBP/-

3 ITA.No.677/Coch./2023.

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