CHANDRAKALA SHIVMANGAL DUBEY,NAGPUR vs. INCOME TAX OFFICER WARD 1(2) NAGPUR, NAGPUR

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ITA 411/NAG/2023Status: DisposedITAT Nagpur22 April 2024AY 2013-14Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the NFAC order did not adjudicate the substantive grounds of appeal on merits. Therefore, the appeal was restored to the NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2013-2014 was against an NFAC order that rejected a deduction under Section 54 of the Act. The assessee did not appear before the NFAC, and consequently, the appeal was rejected.

What were the issues?

Whether the NFAC order properly adjudicated the assessee's grounds on merits. Whether the assessee's non-appearance warranted a rejection without considering the substantive issues.

Which sections of the Income-tax Act were involved?

Section 54,Section 147,Section 143(3),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH : NAGOUR

Before: SHRI SATBEER SINGH GODARA

Hearing: 26.03.2024Pronounced: 22.04.2024

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH : NAGOUR [THROUGH VIRTUAL HEARING AT ITAT : PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.411/NAG./2023 Assessment Year 2013-2014 Smt. Chandrakala The Income Tax Officer, Shivmangal Dubey, Plot Ward-1 (2), MECL Bldg., Dr. No.138, Abhyankar Nagar, Baba Saheb Ambedkar Bhavan, vs. Nagpur – 440 022. Seminary Hills, Nagpur. Maharashtra. PIN – 440 006. PAN ACKPD2131P Maharashtra. (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Abhay Y. Marathe, Sr. DR Date of Hearing : 26.03.2024 Date of Pronouncement : 22.04.2024 ORDER

This assessee’s appeal for assessment year 2013-2014 arise against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/250/2023- 24/1057268117(1) dated 20.10.2023, involving proceedings u/s.147 r.w.s.143(3) of the Income Tax Act, 1961 (in short “the Act”).

Case called twice. None appears at assessee’s behest. She 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 long term capital gains deduction u/sec.54 of the Act to the tune of Rs.37,19,257/- vide impugned order under challenge. Shri Marathe

2 ITA.No.411/NAG./2023 could hardly dispute the clinching fact that the NFAC’s order has nowhere decided the assessee’s substantive ground 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 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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