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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.1082/PUN./2023 [E-APPEAL] Assessment Year 2016-2017 Arihant Jewellers, The Income Tax Officer, Shop 22, Kohinoor Arcade, Ward – 9(1), Akurdi, Pune. Nigdi – 411 044. vs. Maharashtra. PAN AAZFA8768Q PIN – 411 044. Maharashtra. (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Gaurav K Singh Date of Hearing : 27.02.2024 Date of Pronouncement : 27.02.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2016-17, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023- 24/1055025890(1), dated 10.08.2023, involving proceedings u/s. 143(3) of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte.
It emerges at the outset with the able assistance coming from Revenue side that both the learned lower authorities have made impugned addition of Rs.17,64,207/- u/sec.68 of the Act. Mr.Gaurav Singh vehemently argued that the assessee had not filed any explanation either before the Assessing Officer or in the lower appellate proceedings.
2 ITA.No.1082/PUN./2023 3. I have heard the rival submissions and perused the material on record. It is an undisputed fact that the NFAC has passed it’s ex-parte order confirming the impugned addition without adjudicating the issue(s) on merits thereby not complying with sec.250(6) of the Act requiring it to frame 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.
These assessee’s appeal is allowed for statistical purposes in above terms.
Order pronounced in the open Court on 27.02.2024.