M/S MSEB ENGINEERS CO-OP CREDIT SOCIETY LTD.,SATARA vs. ITO WARD-3, SATARA

PER SATBEER SINGH GODARA, J.M. :

This assessee’s appeal, for assessment year 2022-23,

arises against the National Faceless Appeal Centre [in short

the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/

2024-25/1067186489(1), dated 31.07.2024, in proceedings

u/s.143(3) of the Income Tax Act, 1961 (in short “the Act”).

Case called twice. None appears at assessee’s

behest. It is accordingly proceeded ex-parte.

learned CIT(A)-NFAC has dismissed the appeal of the assessee

by not condoning 07 days delay in filing the appeal before it,

2 ITA.No.1159/PUN./2024

without deciding 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. Shri Harshad could hardly dispute this clinching fact.

Faced with this situation, we deem it appropriate in the larger

interest of justice to condone 07 days delay in filing the appeal

before the learned CIT(A)-NFAC as per assessee’s solemn

averments 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 and restore the assessee’s instant appeal

back to the CIT(A)-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.

purposes in above terms.

Order pronounced in the open Court on 27.09.2024.

Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER

Pune, Dated 27th September, 2024

VBP/-

3 ITA.No.1159/PUN./2024

Copy to

//By Order//

//True Copy //

Sr. Private Secretary, ITAT, Pune Benches, Pune.