JNMC EMP CR CO OP SOCIETY,WARDHA vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

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ITA 87/NAG/2023Status: DisposedITAT Nagpur03 May 2024AY 2018-19Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The National Faceless Appeal Centre (NFAC) rejected the assessee's contentions due to non-appearance in lower appellate proceedings. The NFAC's order did not decide the substantive grounds on merits as required by law.

What were the issues?

Whether the NFAC properly adjudicated the substantive grounds of appeal on merits or merely dismissed it for non-appearance. Whether the NFAC's order complied with the procedural requirements of Section 250(6) of the Act.

Which sections of the Income-tax Act were involved?

Section 144,Section 142(1),Section 250(6)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH : NAGOUR

Before: SHRI SATBEER SINGH GODARA

Hearing: 26.03.2024Pronounced: 03.05.2024

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH : NAGOUR [THROUGH VIRTUAL HEARING AT ITAT : PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.87/NAG./2023 Assessment Year 2018-2019 JNMC EMP CR CO OP National e-Assessment Centre, Society, DMIMS EMP CR Room No.401, 2nd Floor, CO OP Society, Sawangi vs. E-Ramp, Jawaharlal Nehru Meghe, WARDHA–442 001. Stadium, Delhi – 110 003. Maharashtra. PAN AAFFJ5060Q (Appellant) (Respondent) For Assessee : Shri Mahavir Atal, C.A. For Revenue : Shri Abhay Y. Marathe, Sr. DR Date of Hearing : 26.03.2024 Date of Pronouncement : 03.05.2024 ORDER

This assessee’s appeal for assessment year 2018-2019 arise against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/250/2022- 23/1048892109(1) dated 18.01.2023, involving proceedings u/s.144 r.w.s.142(1) of the Income Tax Act, 1961 (in short “the Act”).

Heard both the parties. Case file perused.

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 impugned order under challenge. Mr. Marathe could hardly dispute the clinching fact that the NFAC’s order has nowhere decided the assessee’s substantive grounds on merits as 2 ITA.No.87/NAG./2023 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, I 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 file and prove all the relevant facts in consequential proceedings. Ordered accordingly.

3.

Delay of 10 days in filing the instant appeal is condoned in light of Collector, Land Acquisition vs., MST Katiji [1987] 167 ITR 471 (SC) having settled the law long back that all such technical aspects must make a way for the cause of substantial justice.

4.

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

Order pronounced in the open Court on 03.05.2024.

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