SHOBHA RAJENDRA SOMANI,WASHIM vs. INCOME TAX OFFICER- WARD -3, AKOLA, AKOLA
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Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH :NAGPUR [VIRTUAL HEARING]
Before: SHRI SATBEER SINGH GODARA
IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH :NAGPUR [VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.232/NAG./2023 Assessment Year 2011-2012 Shobha Rajendra Somani, The Income Tax Officer, 8-Jawahar Colony, Pusad Ward-3, ITO Bldg., BSNL RTTC Road, Washim – 444 505 vs. AKOLA – 444 001. Maharashtra Maharashtra. PAN ALTPS7167A (Appellant) (Respondent) For Assessee : Shri Anand Mundra, C.A. For Revenue : Shri Abhay Y. Marathe, Sr. DR Date of Hearing : 18.03.2024 Date of Pronouncement : 22.04.2024 ORDER This assessee’s appeal for assessment year 2011-12, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023- 24/1053150146(1), dated 24.05.2023, involving proceedings u/s. 143(3) r.w.s.147 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties. Case file perused.
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 contemplated u/sec.250(6) of the Act requiring it to give points for determination followed by a detailed adjudication thereof. Faced
2 ITA.No.232/NAG./2023 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.
This assessee’s appeal is allowed for statistical purposes in above terms.
Order pronounced in the open Court on 22.04.2024.
Sd/- [SATBEER SINGH GODARA] JUDICIAL MEMBER Pune, Dated 22nd April, 2024
VBP/- Copy to
The appellant 2. The respondent 3. The Pr. CIT, Nagpur concerned 4. D.R. ITAT, “SMC” Bench, Nagpur. 5. Guard File. //By Order//
//True Copy //
Sr. Private Secretary, ITAT, Pune Benches, Pune.