WESTLINE TRADING COMPANY PRIVATE LIMITED,NAGPUR vs. DCIT CIRCLE 4, NAGPUR

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ITA 391/NAG/2023Status: DisposedITAT Nagpur22 April 2024AY 2012-13Bench: 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 opportunities for hearing and decide the substantive grounds on merits.

What were the facts?

The assessee's appeal for AY 2012-13 was dismissed by the NFAC due to continuous non-appearance. The NFAC's order did not decide the substantive grounds on merits.

What were the issues?

Whether the NFAC properly adjudicated the substantive grounds of appeal on merits when the assessee failed to appear. 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 147,Section 144,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: 22.03.2024Pronounced: 22.04.2024

ORDER This assessee’s appeal for assessment year 2012-13, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023- 24/1056898408(1), dated 09.10.2023, involving proceedings u/s. 147 r.w.s.144 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.

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 2 ITA.No.391/NAG./2023 contemplated u/sec.250(6) of the Act requiring it to give points for 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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