GANESH VISHWAS DIMBALE,SARATA vs. DY. COMMISSIONER OF INCOME TAX, CIRCL, SATARA, SATARA

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ITA 294/PUN/2024Status: DisposedITAT Pune15 May 2024AY 2015-16Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI INTURI RAMA RAO (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee's arguments regarding payment of advance tax were not rebutted by the Revenue. Therefore, the case was restored to the NFAC for adjudication on merits.

What were the facts?

The assessee's appeal was dismissed in limine by the NFAC for non-payment of self-assessment tax. The assessee argued that advance tax was paid and the NFAC's order lacked details of the default.

What were the issues?

Whether the dismissal of the appeal in limine for non-payment of self-assessment tax was justified, and whether the assessee had made out a case for restoration.

Which sections of the Income-tax Act were involved?

Section 249(4)(a),Section 250(6),Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE “A” BENCH : PUNE

Before: SHRI SATBEER SINGH GODARA & SHRI INTURI RAMA RAO

Hearing: 15.05.2024Pronounced: 15.05.2024

the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/250/ 2023-24/1056554032(1), dated 26.09.2023, in 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 at the outset with the able assistance coming from both the parties that the NFAC’s impugned lower appellate discussion has invoked sec.249(4)(a) of the Act to dismiss in limine for want of payment of self-assessment tax.

2 ITA.No.294/PUN./2024

3.

Faced with this situation, learned counsel vehemently argued that not only the assessee has even paid the advance tax liability pertaining to the relevant previous year but also there is no indication about the corresponding figures in the NFAC’s impugned discussion regarding the default herein.

These clinching aspects have gone un-rebutted from the Revenue side during the course of hearing in principle. Faced with this situation, we deem it appropriate in the larger interest of justice that the assessee deserves one more effective innings before the NFAC so as to get his lower appeal adjudicated on merits as per law as provided u/sec.250(6) of the Act. We thus restore the assessee’s instant appeal back to NFAC in very terms wherein it shall be the former’s bounden duty only to make good all the defaults followed by three effective opportunities of hearing in consequential proceedings at his own risk and responsibility. Ordered accordingly.

4.

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

Order pronounced in the open Court on 15.05.2024.

Sd/- Sd/- [INTURI RAMA RAO] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 15th May, 2024 VBP/-

3 ITA.No.294/PUN./2024 Copy to

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