GOMTESH VIDYAPEETH,BELGAUM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -2, BELGAUM

PDF · subscribers
ITA 68/PAN/2019Status: DisposedITAT Panaji17 November 2022AY 2000-012 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT restored the appeal to the CIT(A) for fresh adjudication, granting the assessee three effective opportunities to present their case. The assessee bears the responsibility to file and prove all relevant facts.

What were the facts?

The assessee's appeal for AY 2000-2001 was decided ex-parte by the CIT(A) due to the assessee's non-appearance. The ITAT noted that the CIT(A) order did not adjudicate the substantive grounds on merits.

What were the issues?

Whether the CIT(A) properly adjudicated the substantive grounds of appeal on merits when passing an ex-parte order due to assessee's non-appearance.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH : PANAJI

Before: SHRI RAMA KANTA PANDA & SHRI SATBEER SINGH GODARA

Hearing: 04.06.2024Pronounced: 04.06.2024

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.

2.

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.

3.

This assessee’s appeal is allowed for statistical purposes in above terms.

Order pronounced in the open Court on 04.06.2024

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Latest GST High Court judgments

Search GST case law →