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Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE
Before: SHRI SATBEER SINGH GODARA
ORDER This assessee’s appeal for assessment year 2011-12, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/250/2023- 24/1058953968(1), dated 21.12.2023, involving proceedings u/s. 147 r.w.s.263 of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
It emerges during the course of hearing that the NFAC has noted that assessee has failed to provide any sufficient cause or cogent reason as per sec.249(3) of the Act thereby dismissed the appeal of the assessee on the ground of 226 days delay in filing the appeal. Mr. 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
2 ITA.No.379/PUN./2024 requiring it to give points for determination followed by a detailed adjudication thereof. Faced with this situation, I deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the 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.
Delay of 226 days in filing the lower appeal before the NFAC is condoned in light of 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.
This assessee’s appeal is allowed for statistical purposes in above terms.