VITTHAL LAXMAN BHUJADI,PUNE vs. ITO, WARD 11(1), PUNE, PUNE

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ITA 503/PUN/2024Status: DisposedITAT Pune28 May 2024AY 2014-15Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI GD PADMAHSHALI (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal back to the CIT(A)/NFAC for fresh adjudication. The taxpayer is responsible for filing and proving all relevant facts.

What were the facts?

The assessee's appeal before the CIT(A) was rejected ex-parte due to non-appearance. The CIT(A) order did not decide the substantive grounds on merits as required by law.

What were the issues?

Whether the CIT(A) order passed ex-parte without deciding substantive grounds on merits is valid. Whether the appeal should be restored for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE “B” BENCH : PUNE : [HYBRID HEARING]

Before: SHRI SATBEER SINGH GODARA & SHRI GD PADMAHSHALI,

Hearing: 22.05.2024Pronounced: 28.05.2024

Date of Hearing : 22.05.2024 Date of Pronouncement : 28.05.2024 ORDER PER SATBEER SINGH GODARA, J.M. :

This assessee’s appeal for assessment years 2014- 2015, arise against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/ 250/2023-24/1059771791(1), dated 16.01.2024, involving proceedings u/s.147 r.w.s.144 of the Income Tax Act, 1961 (in short “the Act”).

Heard both the parties. Case file perused.

2.

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 Nayak

2 ITA.No.503/PUN./2024 could hardly dispute the clinching fact that the CIT(A)’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, Delhi, 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.

3.

This assessee’s appeal is allowed for statistical purposes in above terms.

Order pronounced in the open Court on 28.05.2024.

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