MEGA SPACES,PUNE vs. ITO, WARD-12(1), PUNE, PUNE
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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
2016-2017, arises against the Addl/JCIT(A), Indore, Indore's
Din and Order No.ITBA/APL/S/250/2023-24/1060708328(1),
dated 09.02.2024, in proceedings u/s.144 of the Income Tax
Act, 1961 (in short “the Act”).
Heard both the parties. Case file perused.
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 Addl/JCIT(A)’s
2 ITA.No.747/PUN./2024
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 Addl/JCIT(A), Indore, for
his 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 26.06.2024.
Sd/- Sd/- [INTURI RAMA RAO] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 26th June, 2024 VBP/- Copy to 1. 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.
