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Income Tax Appellate Tribunal, PANAJI BENCH : PANAJI
Before: SHRI RAMA KANTA PANDA & SHRI SATBEER SINGH GODARA
2001, arises against the order of the learned CIT(A), Belagavi, Belagavi's Order No.89/BGM/2013-14, dated 24.04.2015, in proceedings u/s.143(3) r.w.s.147 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 CIT(A) 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 Sridhar
2 I.T.A.No. 68/PAN./2019 could hardly dispute the clinching fact that the CIT(A)’s order has nowhere decided the assessee’s substantive grounds on merits as contemplated u/sec.250(6) of the Act requiring it to effectively framing any points of determination followed by a detailed adjudication thereof. Faced with the situation, we deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the CIT(A), Belagavi his 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 04.06.2024