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Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE [VIRTUAL HEARING]
Before: SHRI SATBEER SINGH GODARA
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 2017-18, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/250/2023-24/1057729120(1), dated 06.11.2023, 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. It is accordingly proceeded ex parte.
Mr. Nayak vehemently argued that in light of para 5 in the lower appellate discussion that the assessee was habitually non-cooperative in filing the corresponding details before the learned NFAC. He fails to dispute the clinching fact that the NFAC herein has not only passed his ex parte order but 2 ITA.No.35/PUN/2024 Bhagwati Medical and General Store also not complied with the rigor of section 250(6) of the Act requiring him to frame the points of determination. 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 evidences in consequential proceedings.
This assessee’s appeal is allowed for statistical purposes in above terms.
Order pronounced in the open Court on 27th March, 2024.