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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 : 26.03.2024 ORDER PER SATBEER SINGH GODARA, J.M. :
This assessee’s appeal for assessment year 2018-19, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/250/2023-24/1056625569(1), dated 28.09.2023, involving proceedings u/s.147 r.w.s.144 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 CIT(A) has dismissed the assessee’s appeal in limine for want of payment of amount of advance tax payable. Ms. Deshpande could
2 ITA.No.1253/PUN/2023 Sonal Pralhad Patil hardly dispute that neither the ld. NFAC has given any notice to this effect to the assessee nor there is any specific finding therein about payment of advance tax payable as per the provisions of the Act. There is not even a whisper as to how much is the advance tax payable from the assessee’s side.
Faced with this situation, the assessee’s instant appeal is restored back to the NFAC for its afresh appropriate adjudication as per law without any notion on merits, preferably within three effective opportunities of hearing subject to rider that it shall be the taxpayer’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 26th March, 2024.