GANRAJ TOWNSHIP LLP,PUNE vs. DCIT, CPC ,BENGALURU, 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 Nos.21 & 22/PUN/2024 �नधा�रण वष� / Assessment Years : 2017-18 & 2018-19
Ganraj Township LLP, DCIT, CPC, 5, San Mahu Complex, Bengaluru Bund Garden Road, Camp, Pune 411 001, Maharashtra vs. PAN : AALFG2592A (Appellant) (Respondent)
For Assessee : Shri Krishna Vipin Gujarathi For Revenue : Smt. Neha Deshpande
Date of Hearing : 13.03.2024 Date of Pronouncement : 26.03.2024 ORDER PER SATBEER SINGH GODARA, J.M. :
The assessee’s twin appeals ITA Nos.21 & 22/PUN/2024, for assessment years 2017-18 and 2018-19, arise against the Addl./JCIT(A)-4, Kolkata; Din(s) and Order Nos.ITBA/APL/S/250/2023-24/1057776264(1) and ITBA/APL/S/250/ 2023-24/1057774302(1), both dated 07.11.2023, involving proceedings u/s.143(1) of the Income Tax Act, 1961 (in short “the Act”), respectively. Heard both the parties at length. Case file perused.
Ms. Deshpande vehemently argued during the course of hearing that the assessee herein had been rightly proceeded ex parte in the lower appellate proceedings on account of its failure to respond to the NFAC’s notices served
2 ITA.Nos.21 & 22/PUN/2024 Ganraj Township LLP
at the given e-mail address(es). She fails to dispute the clinching identical
fact in both the impugned appellate orders that the same have nowhere been
complied with u/s.250(6) of the Act requiring framing of points of
determination followed by a detailed adjudication thereupon. Therefore,
keeping in mind the clinching fact that the concept of faceless hearing is
newly introduced system wherein some unintended doubts regarding service
of notices could not be altogether ruled out, it is deemed appropriate to restore
the assessee’s instant twin appeals back to the learned NFAC for afresh
adjudication in accordance with law, 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 evidences in consequential
proceedings.
These assessee’s twin appeals are allowed for statistical purposes in
above terms. A copy of this common order be placed in the respective case
files.
Order pronounced in the open Court on 26.03.2024.
Sd/- [SATBEER SINGH GODARA] JUDICIAL MEMBER Pune, Dated : 26th March, 2024 Satish
3 ITA.Nos.21 & 22/PUN/2024 Ganraj Township LLP
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.
