REKHA VIJAY UGALE,DHAMANGAON RAILWAY vs. INCOME TAX OFFICER WARD-5, AMRAVATI

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ITA 61/NAG/2023Status: DisposedITAT Nagpur22 April 2024AY 2014-2015Bench: SHRI SATBEER SINGH GODARA (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal back to the NFAC for fresh adjudication, allowing three effective opportunities for hearing. The assessee was directed to file and prove all relevant facts.

What were the facts?

The assessee's appeal for AY 2014-15 was rejected by the NFAC 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 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 144,Section 250(6)

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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 2014-15, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2021- 22/1042154934(1), dated 30.03.2022, involving proceedings u/s. 144 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.61/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.

Delay of 283 days in filing the instant appeal is condoned as per assessee’s solemn averments 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.

4.

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

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