DATTATRAY BHOSALE,PUNE vs. CIT APPEALS, NATIONAL FACELESS APPEAL CENTRE
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Income Tax Appellate Tribunal, PUNE “A” BENCH : PUNE :
Before: SHRI SATBEER SINGH GODARA & SHRI GD PADMAHSHALI,
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE :
[THROUGH VIRTUAL HEARING]
BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GD PADMAHSHALI, , ACCOUNTANT MEMBER I.T.A.No.183/PUN./2024 [E-APPEAL] Assessment Year 2015-2016
Shri Dattatray Bhosale, 2nd Floor, Premier Plaza, Old The CIT (Appeals)-National Pune-Mumbai Highway, Faceless Appeal Centre, vs. Chinchwad, Pune Delhi. PIN – 411 019.Maharashtra PAN AQHPB3430E (Appellant) (Respondent)
For Assessee : CA Akshay Malpani For Revenue : Shri Ramnath P Murkunde
Date of Hearing : 30.05.2024 Date of Pronouncement : 30.05.2024 ORDER PER SATBEER SINGH GODARA, J.M. :
This assessee’s appeal for assessment years 2015-
2016, arise against the National Faceless Appeal Centre [in
short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/
250/2023-24/1058144809(1), dated 22.11.2023, involving
proceedings u/s.147 r.w.s 144 of the Income Tax Act, 1961 (in
short “the Act”).
Heard both the parties at length. Case file perused.
The assessee pleads the following substantive
grounds in the instant appeal :
2 ITA.No.183/PUN./2024
“The learned assessing officer without following the
principles of natural justice and without considering the
relevant facts available on records added the total receipts
as appearing in the 26AS statement to the total income of
the appellant.
The overall tax liability of the appellant if the TDS as
available in the records is considered would be NIL and
thus the assessment should be quashed.
Without prejudice to the above and in furtherance to the
above facts the learned assessing officer assessed the
entire turnover as income without considering the
corresponding profits earned by the appellant. This has
resulted in an incorrect and inflated assessment of the
taxable income.
The appellant, being aggrieved by the order passed by the
learned AO, filed an appeal before CIT (A). Regrettably, the
appeal was dismissed without due consideration of the
factual and legal contentions raised.
The appellant craves the permission to add, amend, modify,
alter, revise, substitute, and delete any or all the grounds of
appeal, if deemed necessary at the time of hearing of the
appeal.”
It emerges at the outset with the able assistance
coming from both the parties as well as from perusal of the case
file that the learned NFAC has declined to entertain the
3 ITA.No.183/PUN./2024
assessee’s lower appeal inter alia holding that neither he had
filed his return nor paid the amount equal to the amount of
advance tax payable at his behest. Learned counsel’s case in
this factual backdrop is that the assessee’s Form-26AS duly
indicated the deductor’s figures which in any case exceed the
amount of advance tax payable; if any.
Learned DR fails to dispute that there is no clarity in
the NFAC’s lower appellate discussion in para 3.5 about the
exact liability of the assessee to pay the foregoing advance tax.
Be that at it may, the fact also remains that there is no
adjudication of the assessee’s lower appeal on merits in tune
with sec.250(6) of the Act once the NFAC has rejected the same
in limine.
Faced with this situation, we deem it appropriate in
the larger interest of justice to restore the assessee’s instant
appeal back to the NFAC for it’s afresh appropriate adjudication
preferably within three effective opportunities of hearing. It is
made clear that the NFAC shall first of all ascertain the
assessee’s actual advance tax liability followed by the rider that
the taxpayer herein shall plead and prove all the relevant facts
consequential proceedings at his own risk and responsibility.
Ordered accordingly.
This assessee’s appeal is allowed for statistical
purposes in above terms.
4 ITA.No.183/PUN./2024
Order pronounced in the open Court on 30.05.2024.
Sd/- Sd/- [GD PADMAHSHALI] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER
Pune, Dated 30th May, 2024
VBP/-
Copy to 1. The appellant 2. The respondent 3. The CIT(A), Pune-11, Pune 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.
