BHARAT MILLING INDUSTRIES,NASHIK vs. ASST. DIRECTOR OF INCOME TAX, CPC, BENGALURU
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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.105/PUN/2024 �नधा�रण वष� / Assessment Year : 2021-22
Bharat Milling Industries, ADIT, CPC, A-15, Nice, MIDC Area, Bengaluru Satpur – 422 007 Maharashtra vs. PAN : AACFB4343H (Appellant) (Respondent)
For Assessee : None For Revenue : Shri Sourabh Nayak
Date of Hearing : 14.03.2024 Date of Pronouncement : 27.03.2024 ORDER PER SATBEER SINGH GODARA, J.M. :
This assessee’s appeal for assessment year 2021-22, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/250/2023-24/1058111737(1), dated 21.11.2023, involving proceedings u/s.154 r.w.s.143(1) of the Income Tax Act, 1961 (in short “the Act”). Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex parte.
Mr. Nayak vehemently argued during the course of hearing that the learned NFAC has rightly refused to condone the 227 days delay in filing of the lower appeal against the impugned intimation by the CPC dated
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13.12.2022 u/s.154 r.w.s.143(1) of the Act. He could hardly rebut the
clinching fact that there is no indication in the learned NFAC’s order inter alia
throwing sufficient light on the relevant hearing notices sent/served on the
assessee enabling it to explain the impugned delay stated to be attributable to
communication gap(s) at various levels. And also that there is no adjudication
on merits regarding the allowability of remuneration admissible to partners
and TDS credit claim etc; as the case may be. Faced with this situation, I
hereby condone the above stated delay in filing of the lower appeal and direct
the learned NFAC to proceed with the assessee’s grounds herein afresh as per
law which may be concluded within three effective opportunities of hearing.
In the result, this assessee’s appeal is allowed for statistical purposes.
Order pronounced in the open Court on 27th March, 2024.
Sd/- [SATBEER SINGH GODARA] JUDICIAL MEMBER Pune, Dated : 27th March, 2024 Satish
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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.
