Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE [VIRTUAL HEARING]
Before: SHRI SATBEER SINGH GODARA
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.
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.
This assessee’s appeal is allowed for statistical purposes in above terms.
Order pronounced in the open Court on 04.03.2024.