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Income Tax Appellate Tribunal, NAGPUR BENCH : NAGOUR
Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE
BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.Nos.81 & 82/NAG./2023 Assessment Year 2011-2012 Shri Fattesing Punaji The Income Tax Officer, Dhabre, Plot No.132, Ward-3(1), BSNL RTTC Chandan Nagar, Post Nagpur (Regional Telecom vs. Hanuman Nagar, Training Center), Chandra Nagar, NAGPUR. Communication Road, PIN - 440 009. Seminary Hills, NAGPUR. Maharashtra. Maharashtra. PIN – 440 006. PAN BACPD6505Q (Appellant) (Respondent) For Assessee : CA AsliyaRoza For Revenue : Shri Abhay Y. Marathe, Sr. DR Date of Hearing : 28.03.2024 Date of Pronouncement : 19.04.2024 ORDER PER SATBEER SINGH GODARA, J.M. : These assessee’s twin appeals ITA.Nos.81 & 82/ NAG./2023 for assessment year 2011-2012 arise against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s as many Din and Order Nos. ITBA/NFAC/S/250/2022- 23/1048032980(1); 1047608575(1); dated 15.12.2022 and 23.11.2022, involving proceedings u/s.144 r.w.s.263 and 271(1)(c) of the Income Tax Act, 1961 (in short “the Act”); respectively.
2 ITA.Nos.81 & 82/NAG./2023 Heard both the parties. Case files perused.
A combined perusal of both these case files suggests that the NFAC’s twin impugned lower appellate orders herein; affirming the Assessing Officer’s action making quantum addition(s) as well as sec.271(1)(c) penalty(ies); have been passed ex-parte and that too without framing the points for determination followed by a detailed adjudication thereupon, as prescribed u/sec.250(6) of the Act. This clinching fact has gone un-rebutted from the department’s side during the course of hearing.
Faced with this situation and in light of the identical factual backdrop that the NFAC has not decided anything on merits, we deem it appropriate to restore the assessee’s instant twin appeals back to the NFAC for it’s afresh adjudication on merits, 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.
These assessee’s twin appeals are allowed for statistical purposes in above terms. A copy of this common order be placed in the respective case files.
3 ITA.Nos.81 & 82/NAG./2023 Order pronounced in the open Court on 19.04.2024.