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Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE
Before: SHRI SATBEER SINGH GODARA
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.
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.
This assessee’s appeal is allowed for statistical purposes in above terms.
Order pronounced in the open Court on 12.03.2024.