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Income Tax Appellate Tribunal, PUNE “A” BENCH : PUNE
Before: SHRI SATBEER SINGH GODARA & SHRI INTURI RAMA RAO
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.
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
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.
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