TULJABHAWANI DEVELOPERS,PUNE vs. ITO WARD 9(3) PUNE, PUNE

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ITA 1127/PUN/2024Status: DisposedITAT Pune05 September 2024AY 2018-19Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI INTURI RAMA RAO (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A)-NFAC for fresh adjudication. The assessee is responsible for filing and proving all relevant facts in the consequential proceedings.

What were the facts?

The assessee's appeal for AY 2018-2019 was rejected by the CIT(A)-NFAC due to non-appearance. The CIT(A)'s order was ex-parte and did not decide the substantive grounds on merits.

What were the issues?

Whether the CIT(A) properly adjudicated the appeal on merits when the assessee failed to appear, and if the order complied with the requirements of Section 250(6) of the Act.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250(6)

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & SHRI INTURI RAMA RAO

Hearing: 05.09.2024Pronounced: 05.09.2024

short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/ 250/2024-25/1063831671(1), dated 01.04.2024, in proceedings u/s. 147 r.w.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 CIT(A) has noted the assessee’s continuous non-appearance in the lower appellate proceedings before rejecting the assessee’s

2 ITA.No.1127/PUN./2024 contentions vide ex-parte order under challenge. Shri Arvind could hardly dispute the clinching fact that the CIT(A)-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 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 on 05.09.2024.

Sd/- Sd/- [INTURI RAMA RAO] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 05th September, 2024 VBP/-

3 ITA.No.1127/PUN./2024 Copy to

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