NANAJI LAXMAN KONDAWARE , NAGPUR V. ACIT, Central Circle-2(1), Nagpur

ITA 11/NAG/2021

AI Insights

The case involves two appeals by Shri Vishal Nanaji Kondawar and Shri Nanaji Laxman Kondawar against the orders of the CIT(A)-3, Nagpur, for the assessment years 2007-08 and 2009-2010 respectively. The appeals were filed in response to the proceedings under sections 153A read with section 143(3) of the Income Tax Act, 1961. The main contention was that the CIT(A) failed to adjudicate the issues on merits and instead focused on the assessees' non-compliance with show cause notices. The tribunal decided to remand the cases back to the CIT(A) for a detailed discussion and adjudication on the merits of the cases.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136593 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 7 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 19-09-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 17-02-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAUMUDI PATIL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT INCOME TAX APPELLATE TRIBUNAL : PUNE BENCHES : PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK RIPOTE, ACCOUNTANT MEMBER I.T.A.No.12/NAG./2021 Assessment Year 2007-2008 Shri Vishal Nanaji Kondawar, Flat No.202, Harekrishna Enclave, Farmland, Ramdaspeth, Nagpur – 440 010 Maharashtra. PAN AJDPK0206E vs. The ACIT, Central Circle-2(1), Aayakar Bhavan, Telangkhedi Road, Nagpur - 440001. (Appellant) (Respondent) I.T.A.No.11/NAG./2021 Assessment Year 2009-2010 Shri Nanaji Laxman Kondawar, Harekrishna Enclave, Farmland, Ramdaspeth, Nagpur – 440 010 Maharashtra. PAN ABZPK3639D vs. The ACIT, Central Circle-2(1), Nagpur - 440001. (Appellant) (Respondent) For Assessees : Shri Manoj Moryani For Revenue : Dr. Kaumudi Patil, Sr. DR Date of Hearing : 20.09.2023 Date of Pronouncement : .10.2023 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. Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 13 th October, 2023 VBP/- Copy to 1. The applicant 2. The respondent 3. The CIT(A)-3, 119, Aayakar Bhavan, Telangkhedi Road, Civil Lines, Nagpur – 440 001. 4. The CIT (Central), Nagpur. 5. D.R. ITAT, Nagpur Bench, Nagpur. 6. Guard File. //By Order// //True Copy // Assistant Registrar, ITAT, Pune Benches, Pune.