VIJAY HARIBHAU KAMBLE,NASHIK vs. DCIT, CIRCLE 1, NASHIK, NASHIK

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ITA 162/PUN/2024Status: DisposedITAT Pune11 March 2024AY 2015-16Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the lower appellate authority for fresh adjudication on merits. The assessee was directed to present all relevant facts and evidence in the consequential proceedings.

What were the facts?

The assessee failed to appear before the lower appellate authority, leading to an ex-parte order. The appellate authority's order did not decide the substantive grounds of appeal on merits.

What were the issues?

Whether the lower appellate authority properly adjudicated the substantive grounds of appeal on merits when the assessee failed to appear.

Which sections of the Income-tax Act were involved?

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 2015-2016, arises against the Addl./JCIT(A)-11, Delhi, Delhi’s Din and Order No.ITBA/APL/S/250/2023-24/1058643650(1), dated 11.12.2023, involving proceedings u/s.143(3) 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 learned Addl./ JCIT(A)-11, Delhi 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 clinching fact that the learned Addl./JCIT(A)-11,

1.

2 ITA.No.162/PUN./2024 Delhi’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 Addl./JCIT(A)-11, Delhi 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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