SHREE BALAJI UDYOG,JALNA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, JALNA
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Income Tax Appellate Tribunal, PUNE “B” BENCH : PUNE : [HYBRID HEARING]
Before: SHRI SATBEER SINGH GODARA & SHRI GD PADMAHSHALI,
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE : [HYBRID HEARING]
BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GD PADMAHSHALI, , ACCOUNTANT MEMBER I.T.A.No.537/PUN./2024 Assessment Year 2017-2018
Shree Balaji Udyog, The ACIT, Circle, Bhokardan Road, New Aayakar Bhavan, Mondha Mama Chowk, Near TV Centre, Srivalai vs. JALNA – 431 203. Road, JALNA – 431 203. Maharashtra. Maharashtra. PAN ABDFS4885M (Appellant) (Respondent)
For Assessee : -None- For Revenue : Shri Sourabh Nayak, Addl. CIT
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.
Sd/- Sd/- [GD PADMAHSHALI] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 28th May, 2024 VBP/- Copy to 1. The appellant 2. The respondent 3. The Pr. CIT, Pune concerned. 4. D.R. ITAT, “B” Bench, Pune. 5. Guard File.
//By Order// //True Copy //
Sr. Private Secretary, ITAT, Pune Benches, Pune.
