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Income Tax Appellate Tribunal, PUNE “B” BENCH : PUNE : [HYBRID HEARING]
Before: SHRI SATBEER SINGH GODARA & SHRI GD PADMAHSHALI,
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 2017- 2018, arise against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/ 250/2023-24/1059918079(1), dated 19.01.2024, involving proceedings u/s.143(3) of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at assessee’s behest.
It is accordingly proceeded ex-parte.
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
2 ITA.No.537/PUN./2024 contentions vide ex-parte order under challenge. Shri Nayak 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.
This assessee’s appeal is allowed for statistical purposes in above terms.
Order pronounced in the open Court on 28.05.2024.