BHAGWATI MEDICAL AND GENERAL STORE,AMALNER JALGAON vs. INCOME TAX OFFICER WARD 1(3), JALGAON

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ITA 35/PUN/2024Status: DisposedITAT Pune27 March 2024AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT noted that the NFAC passed an ex parte order without framing points of determination as required by Section 250(6). The appeal was restored to the NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2017-18 was filed against an ex parte order by the NFAC. The assessee did not appear before the ITAT, and the revenue argued the assessee was habitually non-cooperative.

What were the issues?

Whether the NFAC's ex parte order was passed in compliance with statutory requirements, specifically regarding the framing of points of determination.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250(6)

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 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.

2.

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.

3.

This assessee’s appeal is allowed for statistical purposes in above terms.

Order pronounced in the open Court on 27th March, 2024.

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