UMED SINGH,PUNE vs. JURISDICTIONAL ASSESSING OFFICER, PUNE

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ITA 1076/PUN/2024Status: DisposedITAT Pune12 September 2024AY 2021-22Bench: SHRI RAMA KANTA PANDA (Vice President), SHRI SATBEER SINGH GODARA (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) order failed to provide points for determination and a detailed adjudication as required. Therefore, the appeal was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2021-2022 arose from an ex-parte order passed by the CIT(A) due to the assessee's non-appearance. The ITAT noted that the CIT(A) had not decided the substantive grounds of appeal on merits.

What were the issues?

Whether the CIT(A) order was validly passed on merits when the assessee did not appear, and if the order met the statutory requirements of adjudication.

Which sections of the Income-tax Act were involved?

Section 250(6),Section 143(1)

AI-generated summary — verify with the full judgment below

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

Before: SHRI RAMA KANTA PANDA & SHRI SATBEER SINGH GODARA

For Appellant: Shri Ajit Kumar Jha
For Respondent: Shri Arvind Desai, Addl. CIT-DR
Hearing: 11.09.2024

“NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023- 24/1063014597(1), dated 20.03.2024, in proceedings u/s.143(1) 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 CIT(A) has noted the assessee’s continuous non-appearance in the lower appellate proceedings before rejecting the assessee’s contentions vide ex-parte order under challenge. Shri Arvind 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 CIT(A)-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 on12th September, 2024.

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