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Income Tax Appellate Tribunal, PUNE “A” BENCH : PUNE
Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE
short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/ 250/2023-24/1059645987(1), dated 12.01.2024, in proceedings u/s. 144 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties. Case file perused.
The assessee pleads the following substantive grounds in the instant appeal :
2 ITA.No.569/PUN./2024
A perusal of case file reveals at the outset that the main reason quoted in the learned NFAC’s order, for affirming the assessment findings herein inter alia disallowing the assessee’s claim of sec.80P deduction amounting to Rs.53,16,474/- as well as making sec.68 unexplained cash credit a.dof Rs.1,22,88,653/- followed by bad debts disallowance of Rs.73,66,500/-, respectively, has been passed ex-parte and that learned DR could hardly dispute that the impugned lower appellate discussion herein has nowhere complied with the rigor of sec.250(6) of the Act requiring it
3 ITA.No.569/PUN./2024 to effectively framing any points of determination followed by a detailed adjudication thereof. Faced with the situation, I 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 19.06.2024.