AKSHAY RAMCHANDRA KALAMKAR,PUNE vs. ITO, WARD 8(2), PUNE, PUNE

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ITA 377/PUN/2024Status: DisposedITAT Pune22 April 2024AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal back to the NFAC for fresh adjudication. The NFAC is directed to provide at least three effective opportunities for hearing, with the onus on the taxpayer to present and prove all facts.

What were the facts?

The assessee's appeal for AY 2017-18 was decided ex-parte by the NFAC due to the assessee's continuous non-appearance. The NFAC's order did not adjudicate the substantive grounds on merits.

What were the issues?

Whether the NFAC's ex-parte order was valid without deciding the substantive grounds on merits. The need for proper adjudication of appeal grounds.

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: 22.03.2024Pronounced: 22.04.2024

ORDER This assessee’s appeal for assessment year 2017-18, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023-24/ 1059056793(1), dated 26.12.2023, involving proceedings u/s.144 of the Income Tax Act, 1961 (in short “the Act”).

Case called twice. None appears at assessee’s behest. He is accordingly proceeded ex-parte.

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

1.

2 ITA.No.377/PUN./2024 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 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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