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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.1064/PUN./2023 [E-APPEAL] Assessment Year 2017-2018 Shri Dipak Dattaram The Income Tax Officer, Rajamane, A/p Posre Ward – 1, Income Tax Office, Budruk Tal Khed, Khed, Shivajinagar Jail Road, RATNAGIRI – 415 718 vs. Ratnagiri – 415 612 PAN ANYPR7383L Maharashtra. Maharashtra. (Appellant) (Respondent) For Assessee : Shri Umeshkumar Madhukar Mali For Revenue : Shri Gaurav K Singh Date of Hearing : 26.02.2024 Date of Pronouncement : 26.02.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2017-18, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023- 24/1055046700(1), dated 10.08.2023, involving proceedings u/s. 144 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties. Case file perused.
It emerges at the outset with the able assistance coming from both the parties through their learned representatives that the learned lower authorities have rejected the assessee’s explanation attributing cash deposit of Rs.10.90 lakhs during demonetization period. Mr.Gaurav Singh vehemently argued that the assessee had 2 ITA.No.1064/PUN./2023 not filed any explanation either before the Assessing Officer or in the lower appellate proceedings.
It is next noticed from perusal of para-11, page-6 in the CIT(A)'s order that “following the above explained rationale, the appeal stands dismissed” thereby not complying with sec.250(6) of the Act requiring him 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 CIT(A)-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.