KAMLESH SHARAD CHASKAR,PUNE vs. INCOME-TAX OFFICER, PUNE

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ITA 668/PUN/2024Status: DisposedITAT Pune14 May 2024AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A) for fresh adjudication on merits. The assessee was directed to file and prove all relevant facts in the consequential proceedings.

What were the facts?

The assessee's appeal for assessment year 2017-18 was decided ex-parte by the CIT(A) due to the assessee's non-appearance. The CIT(A)'s order did not adjudicate the substantive grounds of appeal on merits.

What were the issues?

Whether the CIT(A) properly adjudicated the appeal on merits when the order was passed ex-parte due to assessee's non-appearance. Whether the CIT(A) followed the procedure of giving points for determination and detailed adjudication.

Which sections of the Income-tax Act were involved?

Section 144,Section 250(6)

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 10.05.2024Pronounced: 14.05.2024

Date of Hearing : 10.05.2024 Date of Pronouncement : 14.05.2024 ORDER

This assessee’s appeal for assessment year 2017-18, arises against the Addl./JCIT(A)-1, Delhi, Delhi’s Din and Order No.ITBA/APL/S/250/2023-24/1060478517(1), dated 04.02.2024, involving proceedings u/s.144 of the Income Tax Act, 1961 (in short “the Act”).

Heard both the parties. Case file perused.

2.

It emerges during the course of hearing that the Addl./JCIT(A)-1, Delhi has noted the assessee’s continuous non-appearance in the lower appellate proceedings before rejecting the assessee’s contentions vide ex-parte order under challenge. Shri Kalpesh Kumar could hardly dispute the clinching fact that the CIT(A)’s order has nowhere decided the 2 ITA.No.668/PUN./2024 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, I deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the Addl./JCIT(A)-1, Delhi for his 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.

3.

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

Order pronounced in the open Court on 14.05.2024.

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