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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.846/PUN./2023 [E-APPEAL] Assessment Year 2011-2012 Shri Vilas Rangnath Kathe, The Income Tax Officer, Kathe Farm Near Priyanka Ward – 1 (1), Income Tax Office Park, Untwadi, Nashik Kendriya Rajaswa Bhavan, PIN – 422 008 vs. Gadkari Chowk, Old Agra Road, PAN AXGPK1976J Nashik-422002. Maharashtra. Maharashtra. (Appellant) (Respondent) For Assessee : Shri Pramod Shingte 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 2011-12, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2022- 23/1048374004(1), dated 30.12.2022, involving proceedings u/s. 144 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties. Case file perused.
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 Gaurav Singh could hardly dispute the clinching fact that the NFAC’s order has nowhere decided the assessee’s substantive grounds on merits as 2 ITA.No.846/PUN./2023 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 27.02.2024.