AJANTA REALTORS ASSOCIATES LIMITE LIABILITY PARTNERSHIP,AURANGABAD vs. ACIT CIRCLE-1, AURANGABAD, AURANGABAD
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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. :
These assessee’s twin appeals for assessment year
2017-2018, arises against the National Faceless Appeal Centre
[in short the “NFAC”] Delhi’s Din and Order Nos.
ITBA/NFAC/S/250/2023-24/1062039604(1) and 1062100571(1), dated 05.03.2024 and dated 06.03.2024, in proceedings
u/s.144 and 270A of the Income Tax Act, 1961 (in short “the
Act”); respectively.
Heard both the parties. Case files perused.
2 ITA.No.777 & 778/PUN./2024
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.
3 ITA.No.777 & 778/PUN./2024
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.
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/-
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.
