ARUN LAXMANRAO KHANDEKAR,NAGPUR vs. NATIONAL FACELESS APPEAL CENTRE DELHI, NAGPUR

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ITA 302/NAG/2023Status: DisposedITAT Nagpur22 April 2024AY 2018-19Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the NFAC's order was not a proper adjudication on merits. Therefore, the appeal was restored to the NFAC for fresh adjudication.

What were the facts?

The National Faceless Appeal Centre (NFAC) rejected the assessee's contentions due to continuous 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 assessee's grounds on merits or dismissed the appeal solely on the ground of non-appearance. Whether the NFAC's order complied with the requirements of Section 250(6) of the Act.

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: 21.03.2024Pronounced: 22.04.2024

ORDER This assessee’s appeal for assessment year 2018-19, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023- 24/1054146578(1), dated 05.07.2023, 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 2 ITA.No.302/NAG./2023 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.

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

Order pronounced in the open Court on 22.04.2024.

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