AJANTA REALTORS ASSOCIATES LIMITE LIABILITY PARTNERSHIP,AURANGABAD vs. ACIT CIRCLE-1, AURANGABAD, AURANGABAD

Coming to the assessee’s ‘quantum’ appeal ITA.No.777/PUN./2024, we find with the able assistance coming from the Revenue side that the learned CIT(A)-NFAC has taken into consideration the taxpayer’s continuous non- appearance in the lower appellate discussion before rejecting the assessee’s contentions vide ex-parte order under challenge. Shri Keyur Patel & Shri Murkunde, CIT-DR & DR 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.

The assessee’s latter appeal ITA.No.778/PUN./2024 in sec.270A penalty also follows the suit being consequential in nature in very terms. Ordered accordingly.

These assessee’s twin appeals I.T.A.Nos.777 & 778/PUN./2024 are allowed in above terms. A copy of this common order be placed in the respective case files.