MR. ANKUSH JAYPRAKASH PARDESHI,AHMEDNAGAR vs. THE INCOME TAX OFFICER, WARD 2, AHMEDNAGAR , AHMEDNAGAR

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ITA 1444/PUN/2023Status: DisposedITAT Pune12 March 2024AY 2013-14Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI G D PADMAHSHALI (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the NFAC for fresh adjudication. The NFAC is directed to provide at least three effective opportunities for hearing and decide the case on merits.

What were the facts?

The assessee's appeal for AY 2013-14 was rejected by the NFAC due to continuous non-appearance. The NFAC's order was ex-parte and did not decide the substantive grounds on merits.

What were the issues?

Whether the NFAC correctly rejected the appeal without deciding the substantive grounds on merits due to non-appearance. Whether the principles of natural justice were followed.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE “A” BENCH : PUNE

Before: SHRI SATBEER SINGH GODARA & SHRI G D PADMAHSHALI

Hearing: 08.03.2024Pronounced: 12.03.2024

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G D PADMAHSHALI, ACCOUNTANT MEMBER I.T.A.No.1444/PUN./2023 Assessment Year 2013-2014 Mr. Ankush Jayprakash Pardeshi, Ankush Hosiery, The Income Tax Officer, M.G. Road, Opp Kohinoor, Ward-2, Behind Natraj Hotel, vs. Ahmednagar – 414 001. Ahmednagar – 414 001 Maharashtra. Maharashtra. PAN AKVPP9586F (Appellant) (Respondent) For Assessee : Shri Abhay A Avachat For Revenue : Shri Ramnath P Murkunde Date of Hearing : 08.03.2024 Date of Pronouncement : 12.03.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2013-14, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023- 24/1057192695(1), dated 18.10.2023, involving proceedings u/s.147 r.w.s.144 of the Income Tax Act, 1961 (in short “the Act”).

Heard both the parties. Case file perused.

2.

It emerges during the course of hearing that the NFAC has noted the assessee’s continuous non-appearance in the lower appellate proceedings before rejecting his contentions vide ex-parte order under challenge. Shri Basavaraj could hardly dispute the clinching fact that the learned NFAC’s order has nowhere decided

2 ITA.No.1444/PUN./2023 the assessee’s substantive grounds on merits as contemplated u/sec.250(6) of the Act requiring it to give points for determination followed by a detailed discussion thereof. Faced with the situation, I deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the NFAC for it’s afresh adjudication, preferably within three effective opportunities of hearing, subject to the rider that it shall be the taxpayer’s onus and responsibility only to file and prove all the relevant facts in consequential proceedings. Ordered accordingly.

3.

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

Order pronounced in the open Court on 12.03.2024.

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