SHIVAJI NAGRI SAHAKARI PATSANSTHA MARYADIT PANHALA,PANHALA vs. INCOME TAX OFFICER WARD 1 KOLHAPUR, KOLHAPUR

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ITA 988/PUN/2023Status: DisposedITAT Pune12 March 2024AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found that the NFAC's order did not decide the substantive grounds on merits as required. Therefore, the appeal was restored to the NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2017-18 arose from an ex-parte order passed by the NFAC. The assessee contended that the lower authorities failed to consider their submissions regarding income estimation and disallowance of Section 80P deduction.

What were the issues?

Whether the NFAC passed an ex-parte order without considering the assessee's submissions and whether the order addressed the substantive grounds on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250(6),Section 80P

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 12.03.2024Pronounced: 12.03.2024

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.988/PUN./2023 [E-APPEAL] Assessment Year 2017-2018 Shivaji Nagri Sahakari The Income Tax Officer, Patsanstha Maryadit Ward-1, Aayakar Bhavan, CS Panhala, Near St. Stand No.31-C/2, E-Ward, Tarabai vs. Road, PANHALA – 416 201. Park, KOLHAPUR-416003. Dist. Kolhapur. Maharashtra. Maharashtra. PAN AAEAS3875J (Appellant) (Respondent) For Assessee : Shri Pramod S Shingte For Revenue : Smt. Neha Deshpande Date of Hearing : 12.03.2024 Date of Pronouncement : 12.03.2024 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- 24/1055185624(1), dated 17.08.2023, 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 the learned counsel representing the assessee submitted that both the learned lower authorities have passed ex-parte order without considering the submissions of the assessee with respect of estimation of income of the assessee society at Rs.23,17,818/- and disallowing sec.80P deduction of Rs.84,942/-. Smt. Neha could hardly dispute

2 ITA.No.988/PUN./2023 the clinching fact that the learned NFAC’s order has nowhere decided 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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