SHOBHA RAJENDRA SOMANI,WASHIM vs. INCOME TAX OFFICER- WARD -3, AKOLA, AKOLA

PDF · subscribers
ITA 232/NAG/2023Status: DisposedITAT Nagpur22 April 2024AY 2011-12Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal back to the NFAC for fresh adjudication. The NFAC is directed to provide at least three opportunities for hearing and decide the appeal on merits.

What were the facts?

The assessee's appeal for AY 2011-12 was rejected by the NFAC due to continuous non-appearance. The NFAC's order did not decide the substantive grounds of appeal on merits.

What were the issues?

Whether the NFAC's order rejecting the appeal without deciding substantive grounds on merits is valid. The need for proper adjudication of appeal grounds by the appellate authority.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH :NAGPUR [VIRTUAL HEARING]

Before: SHRI SATBEER SINGH GODARA

Hearing: 18.03.2024Pronounced: 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.

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 contemplated u/sec.250(6) of the Act requiring it to give points for determination followed by a detailed adjudication thereof. Faced

1.

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.

3.

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

Order pronounced in the open Court on 22.04.2024.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →