ROTARY PRATISHTHAN,KHED vs. INCOME TAX OFFICER WARD 1 RATNAGIRI, RATNAGIRI

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ITA 896/PUN/2023Status: DisposedITAT Pune07 March 2024AY 2012-13Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the NFAC's order was not a speaking order as it failed to provide adequate reasons for not condoning the delay. The matter was remanded back to the NFAC for a fresh decision on the condonation of delay petition.

What were the facts?

The assessee's appeal was dismissed by the NFAC in limine due to a delay of 7 years and 5 months in filing. The NFAC found the reasons for the delay unacceptable without providing specific reasons for its decision.

What were the issues?

Whether the NFAC's dismissal of the appeal without a speaking order on the condonation of delay petition violates principles of natural justice.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE „B‟ BENCHES :: PUNE

For Respondent: Shri Sourabh Nayak, Addl. CIT
Hearing: 06/03/2024Pronounced: 07/03/2024

(A.Y. 2012-13) Rotary Pratishthan, vs ITO, Ward-4, Ratnagiri. C/o Bipin Ramchandra Patne, Deep Enterprises, Vani Peth, Khed, Dist. Ratnagiri-415709 PAN: AABTR 1955 J Appellant Respondent Assessee by : None Revenue by : Shri Sourabh Nayak, Addl. CIT Date of hearing : 06/03/2024 Date of pronouncement : 07/03/2024 ORDER

Per PARTHA SARATHI CHAUDHURY, JM:

1.

This appeal preferred by the assessee emanates from the order of National Faceless Appeal Centre [NFAC], Delhi, dated 28.07.2023 for A.Y.2012-13 as per the grounds of appeal on record.

2. In this case, the NFAC has dismissed the appeal of the assessee in limine on the ground of limitation without going into the merits. We observe from the order of NFAC, as evident at para 4 of its order, that the appeal by the assessee was filed with a delay of 07 years and 05 months. The assessee had submitted the reasons for late filing of the appeal. That, while dismissing the appeal, the NFAC has simply said that the reasons for delay in filing the appeal are not reasonable and, therefore, are not acceptable. The NFAC has not passed a speaking

Rotary Pratishthan order giving reasons as to why such reasons have not been found to be reasonable and after the reasons for delay has been submitted by the assessee, the NFAC has not enquired anything again from the assessee, meaning thereby, there has not been any examination or verification of the reasons for condonation of the delay filed by the assessee. That, a quasi judicial authority, the NFAC should pass a speaking order giving reasons for not condoning the delay and why such reasons filed by the assessee are not acceptable. In view thereof, we set aside the order of NFAC and remand the matter back to its file with a direction to deal with the condonation of delay petition specifically passing a speaking order regarding the said petition. With these directions, the matter is remanded back to the NFAC and it shall pass speaking order while complying with the principles of natural justice and the assessee is also directed to comply with all the hearing notices before the NFAC. Grounds of appeal stands allowed for statistical purposes.

3.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced in open Court on 07th March, 2024.

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