NILESH SURESH CHAUDHARI,JALGAON vs. ITO WARD 2(3), JALGAON

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ITA 1649/PUN/2024Status: DisposedITAT Pune24 September 2024AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member), DR. DIPAK P. RIPOTE (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the CIT(A) did not decide the substantive grounds of appeal on merits as required by law. Therefore, the ITAT restored the appeal to the CIT(A) for fresh adjudication.

What were the facts?

The assessee failed to appear before the CIT(A) for assessment year 2017-18. The CIT(A) rejected the assessee's contentions due to this non-appearance. The assessee then appealed to the ITAT.

What were the issues?

Whether the CIT(A) properly adjudicated the appeal on merits when the assessee failed to appear, and if not, what is the appropriate course of action.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE

Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE

Hearing: 23.09.2024Pronounced: 24.09.2024

Order No.ITBA/APL/S/250/2024-25/1065627743(1), dated 13.06.2024, in proceedings u/s.143(3) of the Income Tax Act, 1961 (in short “the Act”).

Case called twice. None appears at assessee’s behest. He is accordingly proceeded ex-parte.

2.

It emerges during the course of hearing that the CIT(A) has noted the assessee’s continuous non-appearance in the lower appellate proceedings before rejecting the assessee’s

2 ITA.No.1649/PUN./2024 contentions vide impugned order under challenge. Shri Rajpurohit could hardly dispute the clinching fact that the CIT(A)’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 determination followed by a detailed adjudication thereof. Faced with the situation, we deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the Addl./JCIT(A), Indore, for his 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 24.09.2024.

Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 24th September, 2024 VBP/-

3 ITA.No.1649/PUN./2024 Copy to

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