SHRI GURUGOBINDSINGH PUBLIC WELFARE TRUST,SHRI GURUGOBIND MARG, MANMAD vs. THE INCOME-TAX OFFICER, EXEMPTION WARD 1(1), NASHIK, EXEMPTION WARD, NASHIK
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Income Tax Appellate Tribunal, PUNE “A” BENCH : PUNE
Before: SHRI SATBEER SINGH GODARA & SHRI INTURI RAMA RAO
PER SATBEER SINGH GODARA, J.M. :
This assessee’s appeal for assessment year 2017-
2018, arises against the National Faceless Appeal Centre [in
short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/
250/2023-24/1056819126(1), dated 05.10.2023, involving
proceedings u/s.144 of the Income Tax Act, 1961 (in short
“the Act”).
Case called twice. None appears at assessee’s behest.
It is accordingly proceeded ex-parte.
2 ITA.No.1314/PUN./2023
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 Sathe
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.
This assessee’s appeal is allowed for statistical
purposes in above terms.
Order pronounced in the open Court on 27.06.2024.
Sd/- Sd/- [INTURI RAMA RAO] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER
Pune, Dated 27th June, 2024
VBP/-
3 ITA.No.1314/PUN./2023
Copy to
The appellant 2. The respondent 3. The Pr. CIT, Pune concerned 4. D.R. ITAT, “A” Bench, Pune. 5. Guard File.
//By Order//
//True Copy //
Sr. Private Secretary, ITAT, Pune Benches, Pune.
