RAJESH BHALCHANDRA GHARAT,NEW PANVEL vs. CIT(A), PANVEL
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Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE [VIRTUAL HEARING]
Before: SHRI SATBEER SINGH GODARA
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE [VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER आयकर अपील सं. /ITA No.36/PUN/2024 �नधा�रण वष� / Assessment Year : 2015-16
Rajesh Bhalchandra Gharat, Income Tax Officer, Flat No.102, P.No.120/131, Ward-1, Panvel Deepraj Building, B Wing, Raigad Sector-9, New Panvel, vs. Navi Mumbai – 410206 Maharashtra PAN : AGLPG5151B (Appellant) (Respondent)
For Assessee : None For Revenue : Shri Sourabh Nayak
Date of Hearing : 14.03.2024 Date of Pronouncement : 28.03.2024 ORDER PER SATBEER SINGH GODARA, J.M. :
This assessee’s appeal for assessment year 2015-16, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/250/2023-24/1055923148(1), dated 11.09.2023, involving proceedings u/s.143(3) 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.
It emerges at the outset with the able assistance coming from the Revenue side that the learned NFAC has passed its cryptic and totally non
2 ITA.No.36/PUN/2024 Rajesh Bhalchandra Gharat
speaking order; affirming the Assessing Officer’s impugned action, without
dealing with merits of the corresponding issues as contemplated u/s.250(6) of
the Act. Faced with this situation, the assessee’s substantive grounds pleaded
in the instant appeal are hereby restored to the NFAC for fresh appropriate
adjudication in accordance with law, preferably within three effective
opportunities of hearing subject to rider that it shall be the assessee’s onus
only to plead and prove all facts with the relevant evidence(s) in consequential
proceedings.
This assessee’s appeal is allowed for statistical purposes in above terms.
Order pronounced in the open Court on 28th March, 2024
Sd/- [SATBEER SINGH GODARA] JUDICIAL MEMBER Pune, Dated : 28th March, 2024 Satish Copy to :
The appellant 2. The respondent 3. The Pr. CIT, Pune concerned 4. D.R. ITAT, “SMC” Bench, Pune. 5. Guard File.
/ /By Order // //True Copy //
Sr. Private Secretary, ITAT, Pune Benches, Pune.
