TULJABHAWANI DEVELOPERS, PUNE V. ITO WARD 9(3) PUNE, PUNE

ITA 1127/PUN/2024

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 3944 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 04-09-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 19-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND DESAI
• Assessee Lawyers: MAHAVIR JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T.A.No.1127/PUN./2024 Assessment Year 2018-2019 Tuljabhawani Developers, A-401, Rutugandh Society, Dattanagar, Kiwale, PUNE – 412 101. Maharashtra. PAN AALFT9284C vs. The Income Tax Officer, Ward-9(3), 2 nd Floor, Pratyakshakar Bhawan, Akurdi, PUNE – 411 044. Maharashtra. (Appellant) (Respondent) For Assessee : Shri Mahavir Jain For Revenue : Shri Arvind Desai, Addl.CIT-DR Date of Hearing : 05.09.2024 Date of Pronouncement : 05.09.2024 ORDER PER SATBEER SINGH GODARA, J.M. This assessee’s appeal for assessment year 2018- 2019, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/ 250/2024-25/1063831671(1), dated 01.04.2024, in proceedings u/s. 147 r.w.s. 144 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 2 ITA.No.1127/PUN./2024 contentions vide ex-parte order under challenge. Shri Arvind could hardly dispute the clinching fact that the CIT(A)-NFAC’s order has nowhere decided the assessee’s substantive grounds on merits as contemplated u/sec.250(6) of the Act requiring it to give points for 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)-NFAC, for it’s 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 05.09.2024. Sd/- Sd/- [INTURI RAMA RAO] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 05 th September, 2024 VBP/- 3 ITA.No.1127/PUN./2024 Copy to 1. The appellant 2. The respondent 3. The Pr. CIT, Pune concerned 4. D.R. ITAT, “B” Bench, Pune. 5. Guard File. //By Order// //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune. S.No. Details Date 1 Draft dictated on 05.09.2024 Sr.PS 2 Draft placed before author 05.09.2024 Sr.PS 3 Draft proposed & placed before the Second Member 05.09.2024 J.M. 4 Draft discussed/approved by Second Member 05.09.2024 A.M. 5 Approved Draft comes to the Sr. PS/PS .09.2024 Sr.PS 6 Kept for pronouncement on .09.2024 Sr.PS 7 Date of uploading of Order .09.2024 Sr.PS 8 File sent to Bench Clerk .09.2024 Sr.PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order