VISHAL NANJI KONDAWAR,NAGPUR vs. ACIT, CIRCLE-2(1), NAGPUR

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ITA 12/NAG/2021Status: DisposedITAT Nagpur13 October 2023AY 2007-08Bench: SHRI SATBEER SINGH GODARA (Judicial Member), DR. DIPAK RIPOTE (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) failed to adjudicate the substantive grounds raised by the assessees. Therefore, the appeals were restored to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessees filed appeals against the orders of the CIT(A) for assessment years 2007-08 and 2009-2010. The CIT(A) did not adjudicate the issues on merits, instead noting non-compliance with show cause notices.

What were the issues?

Whether the CIT(A) properly adjudicated the grounds of appeal on merits or merely recorded non-compliance with notices. The requirement for the CIT(A) to frame points for determination and provide detailed discussion.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR

Before: SHRI SATBEER SINGH GODARA & DR. DIPAK RIPOTE

Hearing: 20.09.2023

ORDER PER SATBEER SINGH GODARA, J.M. :

These twin assessees’ as many appeals; for assessment years 2007-08 and 2009-2010, arise against the 2 ITA.No.12/Nag./2021 CIT(A)-3, Nagpur’s separate orders in case no.CIT(A)- 3/10492/2015 and no.CIT(A)-3/10412/2015-16, both dated 28.01.2021, involving proceedings u/s.153A r.w.s. 143(3) of the Income Tax Act, 1961 (in short “the Act”).

Heard both the assessees’ as well as department through their learned representatives. Case files perused.

2.

It emerges at the outset with the able assistance coming from both the sides that the learned CIT(A)'s lower appellate discussion has not at all adjudicated the corresponding issues raised at the assessees’ behest on merits. It rather emerges from perusal of both the learned Ld. CIT(A)'s orders that what all he has done is to record the assessees’ non-compliance to various show cause notices rather than adjudicating the substantive grounds raised therein in light of sec.250(6) of the Act requiring framing of points for determination followed by a detailed discussion thereupon.

4.

Faced with the situation, without commenting upon merits of various issues raised therein, we deem it appropriate to restore the assessees’ instant twin appeals back to the learned CIT(A) for his appropriate afresh adjudication as per law, preferably within three effective opportunities of hearing. Ordered accordingly.

3 ITA.No.12/Nag./2021 5. These assessees’ twin appeals are allowed for statistical purposes in above terms. A copy of this common order be placed in the respective case files.

Order pronounced in the open Court on 13.10.2023.

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