NAGNATH VITTHAL WAGHMODE,AT POST KOLESOLAPUR, TAL MOH vs. INCOME TAX OFFICER, WARD TWO, INCOME TAX OFFICE , PANDHARPUR ,

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ITA 1200/PUN/2023Status: DisposedITAT Pune08 March 2024AY 2020-2021Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal back to the NFAC for fresh adjudication. The NFAC is directed to provide at least three effective opportunities for hearing to the assessee.

What were the facts?

The assessee's appeal for AY 2020-2021 was rejected ex-parte by the NFAC due to non-appearance. The NFAC's order did not decide the substantive grounds on merits.

What were the issues?

Whether the NFAC's ex-parte order, which failed to decide the substantive grounds on merits, is valid. The need for the NFAC to provide proper opportunities for hearing and decide on merits.

Which sections of the Income-tax Act were involved?

Section 144,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: 08.03.2024Pronounced: 08.03.2024

ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2020-2021, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023- 24/1056385646(1), dated 21.09.2023, involving proceedings u/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

1.

2 ITA.No.1200/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 08.03.2024.

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