SHAILENDRA SINGH SAMDYAN,GURGAON vs. INCOME TAX OFFICER, WARD-13(4), PUNE

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ITA 1202/PUN/2023Status: DisposedITAT Pune11 March 2024AY 2011-2012Bench: 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 of appeal on merits as required by law. Therefore, the appeal was restored to the NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2011-2012 was filed against an ex-parte order by the NFAC. The assessee did not appear before the NFAC, leading to the rejection of their contentions.

What were the issues?

Whether the NFAC's ex-parte order adequately addressed the substantive grounds of appeal on merits. The procedural fairness of the NFAC's decision-making process.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 250(6)

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 11.03.2024Pronounced: 11.03.2024

ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2011-2022, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023- 24/1056348149(1), dated 21.09.2023, involving proceedings u/s.143(3) r.w.s.147 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.

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. Smt. Neha could hardly dispute the 2 ITA.No.1202/PUN./2023 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 11.03.2024.

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