PRAKASH RAMCHANDRA KATKAR,RATNAGIRI vs. INCOME TAX OFFICER, RATNAGIRI

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ITA 244/PUN/2024Status: DisposedITAT Pune22 April 2024AY 2012-13Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the assessee's appeal back to the NFAC for fresh adjudication. The NFAC was directed to provide at least three effective opportunities for hearing and decide the appeal on merits.

What were the facts?

The National Faceless Appeal Centre (NFAC) rejected the assessee's contentions through an ex-parte order due to the assessee's continuous non-appearance in lower appellate proceedings. The NFAC's order did not decide the substantive grounds on merits.

What were the issues?

Whether the NFAC's ex-parte order, which failed to adjudicate the substantive grounds on merits, was valid. The need for a proper adjudication of the appeal on its merits.

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: 19.03.2024Pronounced: 22.04.2024

ORDER This assessee’s appeal for assessment year 2012-13, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023-24/ 1059245570(1), dated 01.01.2024, 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 NFAC 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. 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 requiring it to give points for 2 ITA.No.179/PUN./2024 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 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.

3.

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

Order pronounced in the open Court on 22.04.2024.

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