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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI SATBEER SINGH GODARA & SHRI G. D. PADMAHSHALI
ORDER
PER SATBEER SINGH GODARA, JM:
This assessee’s twin appeals, & 1028/PUN/2024, for assessment year 2013-14, arise against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/250/2024-25/1063966453(1), dated 08.04.2024, in proceedings u/s 143(3) r.w.s. 147 and u/s 271(1)(c) of the Income Tax Act, 1961 (in short “the Act”); respectively. Heard both the parties at length. Case files perused.
1. & 1029/PUN/2024 2. It emerges at the outset that the CIT(A)/NFAC detailed discussion; identical in 4.1, has proceeded ex-parte against the assessee whilst confirming the Assessing Officer’s quantum as well as penalty findings in issue.
Faced with this situation, learned counsel submits that there was a communication gap at various levels i.e. the assessee’s office, it’s auditor and arguing counsel and, therefore, it was prevented on account of circumstances beyond its control so as to cooperate in both the lower authorities and more particularly in the lower appellate adjudication, as the case may be.
The Revenue has placed strong reliance on both the impugned quantum as well as penalty orders.
We have given our thoughtful consideration before going into vehement rival stands and are of the considered view that largest interest of justice would be met if the assessee’s twin appeals restore back to the CIT(A)/NFAC for its fresh adjudication as communication gap in this new faceless regime could not be altogether ruled out. We make it clear that our instant remand directions are subject to a rider that the assessee shall file and prove all the relevant details within three effective opportunities of hearing; at its own risk and responsibility in consequential proceedings. Ordered accordingly.