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Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE
Before: SHRI SATBEER SINGH GODARA
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.
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.
This assessee’s appeal is allowed for statistical purposes in above terms.
Order pronounced in the open Court on 14.05.2024.