LAXMIKANT CHANDRAKANT KOTALWAR,LATUR vs. INCOME TAX OFFICER, LATUR

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ITA 1147/PUN/2023Status: DisposedITAT Pune04 March 2024AY 2008-2009Bench: 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 on merits. Therefore, the appeal was restored to the NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2008-09 was 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 adjudicated the substantive grounds of appeal on merits. The need for proper adjudication of grounds of appeal as per statutory requirements.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE [VIRTUAL HEARING]

Before: SHRI SATBEER SINGH GODARA

Hearing: 04.03.2024Pronounced: 04.03.2024

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.1147/PUN./2023 [E-APPEAL] Assessment Year 2008-2009 Shri Laxmikant The Income Tax Officer, Chandrakant Kotalwar, Ward – 1, Swati Chambers, Annapurna Bldg., Azad Opp. Dist. Sports Complex, Chowk, Latur – 413 512 Ausa Road, Latur. vs. PAN ARGPK7902E Maharashtra. Maharashtra. PIN – 413 512 (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Basavaraj Hiremath Date of Hearing : 04.03.2024 Date of Pronouncement : 04.03.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2008-09, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023- 24/1055792118(1), dated 06.09.2023, involving proceedings u/s. 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).

Case called twice. None appears at assessee’s behest despite service of notice. 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 the assessee’s contentions vide ex-parte order under challenge. Shri Basavaraj could hardly dispute the clinching fact that the NFAC’s order has nowhere

2 ITA.No.1147/PUN./2023 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 adjudication 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 04.03.2024.

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