PRITESH DINESH ADANI,ICHALKARANJI vs. PROPRIETOR, ICHALKARANJI
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Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE
Before: SHRI SATBEER SINGH GODARA & SHRI INTURI RAMA RAO
PER SATBEER SINGH GODARA, J.M.
These assessee’s twin appeals for assessment year
2006-2007 and 2007-2008, arise against the National Faceless
Appeal Centre [in short the “NFAC”] Delhi’s Din and Order
Nos.ITBA/NFAC/S/250/2022-23/1050564148(1) and 1050564549(1), both dated 09.03.2023, in proceedings u/s.147 r.w.s.250 and
143(3) r.w.s.250 of the Income Tax Act, 1961 (in short “the
Act”); assessment year-wise; respectively.
Heard both the parties. Case file perused.
It emerges during the course of hearing that the
learned CIT(A)-NFAC has noted the assessee’s continuous
2 ITA.No.1691 & 1692/PUN./2024
non-appearance in the lower appellate proceedings before
rejecting the assessee’s contentions vide ex-parte order under
challenge. Further the CIT(A)-NFAC has also not given any
specific averment for not condoning the delay of 64 days each
in these twin appeals filed before it. Shri Rajpurohit could
hardly dispute the clinching fact that the CIT(A)’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 condone the delay of 64 days in
filing the instant appeals before the learned CIT-(A)-NFAC 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 twin
appeals 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.
These assessee’s twin appeals I.T.A.Nos.1691 and
1692/PUN./2024 are allowed for statistical purposes in above
terms. A copy of this common order be placed in the respective
case files.
3 ITA.No.1691 & 1692/PUN./2024
Order pronounced in the open Court on 26.09.2024.
Sd/- Sd/- [INTURI RAMA RAO] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER
Pune, Dated 26th September, 2024
VBP/- Copy to 1. The appellant 2. The respondent 3. The Pr. CIT, Pune concerned 4. D.R. ITAT, “SMC” Bench, Pune. 5. Guard File. //By Order//
//True Copy //
Sr. Private Secretary, ITAT, Pune Benches, Pune.
