RAJANI RATNAKAR KULKARNI , ICHALKARANJI vs. ITO, WARD-1, ICHALKARANJI, ICHALKARANJI

This assessee‟s appeal for AY 2014-15 arises against the NFAC, Delhi‟s order dated 10-01-2024 passed in case No. ITBA/NFAC/S/250/2023-24/1059564183(1) in proceedings under Section 250 of the Income Tax Act, 1961, in short „the Act‟.

It emerges at the outset with the able assistance coming from both the parties that the learned CIT(A)‟s lower appellate order affirming the Assessing Officer‟s action inter-alia initiating section 148/147 proceedings followed by corresponding quantum addition(s) in his re-assessment dated 22.03.2022, has been passed ex-parte. And that too, without having complied with the rigor of section 250(6) of the Act requiring him to first frame points of determination followed by a detailed adjudication thereupon.

Mr. Nayak vehemently argued that the assessee has been non-cooperative all along in light of CIT(A)‟s tabulation of various show cause notices in para 4.1 page 7 of the lower appellate order. Be that it may, he fails to rebut the foregoing factual position of non compliance to section 250(6) hereinabove. Faced with the situation, we deem it appropriate in the larger interest of justice to restore the assessee‟s various substantive grounds raised in the instant appeal back to learned CIT(A) for his afresh appropriate adjudication as per law within three effective hearings, shall be subject to a rider that it shall be his/her risk and responsibility only to plead and prove all the relevant facts in consequential proceedings.

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