LATABAI KACHARU TAMBERE,NASHIK vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT

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ITA 149/PUN/2024Status: DisposedITAT Pune29 April 2024AY 2018-19Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and restored the matter to the NFAC for fresh adjudication. The NFAC was directed to provide effective opportunities of hearing to the assessee, who would bear the onus of proving facts.

What were the facts?

The assessee's appeal for AY 2018-19 was filed with a 30-day delay before the NFAC. The NFAC refused to condone the delay without adequately considering judicial precedents and without proper adjudication as required by law.

What were the issues?

Whether the NFAC erred in refusing to condone the delay without proper consideration of legal precedents and without adjudicating the appeal on merits. Whether the NFAC followed the mandatory procedure for adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250(6)

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 18.03.2024Pronounced: 29.04.2024

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.149/PUN./2024 [E-APPEAL] Assessment Year 2018-2019 Latabai Kacharu Tambere, 271, Ladehi Sadgaon, The Assessment Unit, Dhondegaon, Nashik. Income Tax Department, vs. PIN – 422 203 Delhi. Maharashtra. PAN AMPPY4305E (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Manish Mehta Date of Hearing : 18.03.2024 Date of Pronouncement : 29.04.2024 ORDER PER SATBEER SINGH GODARA, J.M. : 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- 24/1058309444(1), dated 29.11.2023, involving 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 Revenue side that the learned NFAC has rightly refused to condone 30 days delay in filing of the assessee’s lower appeal as not sufficiently explained with reasonable cause. The fact however remains that not only the learned NFAC has not given due consideration of various judicial precedents and more particularly,

2 ITA.No.149/PUN./2024 Collector, Land Acquisition vs., MST Katiji [1987] 167 ITR 471 (SC) having settled the law long back that all such technical aspects must make a way for the cause of substantial justice; but also there is no adjudication in the lower appellate proceedings in light of sec.250(6) of the Act requiring framing of points of determination followed by a detailed adjudication thereupon.

3.

Faced with this factual position, we deem it appropriate in the larger interest of justice to restore the assessee’s instant lower appeal, after condoning the foregoing 30 days delay (supra) back to the learned NFAC for its afresh appropriate 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.

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