BHARAT MILLING INDUSTRIES,NASHIK vs. ASST. DIRECTOR OF INCOME TAX, CPC, BENGALURU

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ITA 105/PUN/2024Status: DisposedITAT Pune27 March 2024AY 2021-22Bench: SHRI SATBEER SINGH GODARA (Judicial Member)3 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the lower appeal, noting the lack of clarity on hearing notices and the absence of adjudication on merits by the NFAC. The NFAC was directed to hear the appeal afresh.

What were the facts?

The assessee filed an appeal against an order of the NFAC which refused to condone a significant delay in filing a lower appeal. The assessee did not appear, and the appeal was proceeded ex parte.

What were the issues?

Whether the delay in filing the lower appeal was rightly refused to be condoned by the NFAC, and whether the NFAC's order lacked proper adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 154,Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE [VIRTUAL HEARING]

Before: SHRI SATBEER SINGH GODARA

Hearing: 14.03.2024Pronounced: 27.03.2024

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.

2.

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

2 ITA.No.105/PUN/2024 Bharat Milling Industries 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.

3.

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

3 ITA.No.105/PUN/2024 Bharat Milling Industries

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