RAVINDRA SANATAN BICHAVE, DHARANGAON V. ITO WARD 2(3) JALGAON, JALGAON

ITA 1201/PUN/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8317 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 14-11-2023
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: BASAVARAJ HIREM ATH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE [THROUGH VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.1201/PUN./2023 [E-APPEAL] Assessment Year 2010-2011 Shri Ravindra Sanatan Bichave, Main Road, Dharangaon, Jalgaon. PIN 425 105 Maharashtra. PAN AGBPB1457H vs. The Income Tax Officer, Ward-2(3), Income Tax Office, Old B.J. Market, Jalgaon. Maharashtra. PIN 425 001 (Appellant) (Respondent) For Assessee : Shri Vinay Kawdia For Revenue : Shri Basavaraj Hiremath Date of Hearing : 08.03.2024 Date of Pronouncement : 08.03.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2020-2021, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023- 24/1056612663(1), dated 27.09.2023, involving 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 NFAC has noted the assessee’s continuous non-appearance in the lower appellate proceedings before rejecting his contentions vide ex-parte order under challenge. Shri Basavaraj could hardly dispute the clinching fact that the learned NFAC’s order has nowhere decided 2 ITA.No.1201/PUN./2023 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 discussion thereof. Faced with the situation, I deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the 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 08.03.2024. Sd/- [SATBEER SINGH GODARA] JUDICIAL MEMBER Pune, Dated 08 th March, 2024 VBP/- Copy to 1. The appellant 2. The respondent 3. The Pr. CIT, Pune concerned 4. D.R. ITAT, “SMC” Bench, Pune. 5. Guard File. //By Order// //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune.