BALASAI NET PRIVATE LIMITED,PUNE vs. NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI

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ITA 299/PUN/2024Status: DisposedITAT Pune08 May 2024AY 2018-19Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the NFAC's order did not decide the substantive grounds on merits as required by Section 250(6) of the Act. Therefore, the appeal was restored to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2018-19 arose from an order by the National Faceless Appeal Centre (NFAC). The NFAC had rejected the assessee's contentions due to continuous non-appearance in the lower appellate proceedings.

What were the issues?

Whether the NFAC's order adequately adjudicated the substantive grounds of appeal on merits, or if it was procedurally flawed due to non-adjudication.

Which sections of the Income-tax Act were involved?

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: 21.03.2024Pronounced: 08.05.2024

Date of Hearing : 21.03.2024 Date of Pronouncement : 08.05.2024 ORDER

This assessee’s appeal for assessment year 2018-19, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/250/ 2023-24/1058949529(1), dated 21.12.2023, involving proceedings u/s.143(3) 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 learned NFAC has noted the assessee’s continuous non- appearance in the lower appellate proceedings before rejecting the assessee’s contentions vide impugned order under 2 ITA.No.299/PUN./2024 challenge. Shri Mehta could hardly dispute the clinching fact that the NFAC’s order has nowhere decided the 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 CIT(A)/NFAC for it’s 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.

4.

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

Order pronounced in the open Court on 08.05.2024.

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