VIVEK VAMAN VELANKAR,RATNAGIRI vs. THE ITO WARD 1, RATNAGIRI, RATNAGIRI

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ITA 158/PUN/2024Status: DisposedITAT Pune08 March 2024AY 2011-12Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the NFAC for fresh adjudication. The NFAC was directed to provide opportunities for hearing and decide the substantive grounds on merits.

What were the facts?

The assessee's appeal for AY 2011-12 was decided ex-parte by the NFAC due to the assessee's non-appearance. The NFAC order did not decide the substantive grounds on merits.

What were the issues?

Whether the NFAC order passed ex-parte without deciding substantive grounds on merits is valid. Whether the appeal should be restored for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 144,Section 250(6)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 08.03.2024Pronounced: 08.03.2024

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.158/PUN./2024 Assessment Year 2011-2012 Shri Vivek Vaman Velankar, The Income Tax Officer, Block No.1, Ganesh Ward-1, Income Tax Office, Jail Chintan, Anand Nagar Road, Police Head Quarters, vs. Road, Ratnagiri H.O. Ratnagiri – 415 612. Maharashtra. PIN 415 612. Maharashtra. PAN ACWPV4759R (Appellant) (Respondent) For Assessee : Shri Kishor B Phadke For Revenue : Shri Basavaraj Hiremath Date of Hearing : 08.03.2024 Date of Pronouncement : 08.03.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2011-12, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023- 24/1058132923(1), dated 22.11.2023, 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 the assessee’s substantive grounds on merits as contemplated

2 ITA.No.158/PUN./2024 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.

The impugned delay of 4 days herein is condoned as per assessee’s solemn averments in light of Collector, Land Acquisition vs., MST Katiji [1987] 167 ITR 471 (SC) having settled the law long back that all such technical aspects must make a way for the cause of substantial justice.

4.

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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