M/S CHOWGULE AND COMPANY PVT. LTD,MORMUGAO vs. DCIT - 12(3)(1), MUMBAI

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ITA 32/PAN/2022Status: DisposedITAT Panaji05 October 2023AY 2013-14Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the NFAC proceedings were initiated during the Covid-19 pandemic, and the assessee's inability to appear was likely due to pandemic-related difficulties. Therefore, the matter should be remanded for fresh disposal.

What were the facts?

The assessee, a ship repair company, filed a return declaring a business loss. The Assessing Officer completed the assessment ignoring depreciation loss. The National Faceless Appeal Centre (NFAC) dismissed the assessee's appeal for non-prosecution.

What were the issues?

Whether the dismissal of the appeal by NFAC for non-prosecution due to pandemic-related difficulties was justified, and if the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. The count shows how many other judgments on BharatTax rely on the same authority.

  • 441 ITR 722
    441 ITR 722 · 2022 · SC
    162 citing

Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI – VIRTUAL COURT

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Smt. Hiral Sejpal
For Respondent: Smt. Ashwini D. Hosmani
Hearing: 07.09.2023Pronounced: 05.10.2023

ORDER

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