Sonal Pralhad Patil, Pune V. ITO, Jalna

ITA 1253/PUN/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3257 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 26-11-2023
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE [VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER आयकर अपील सं. /ITA No.1253/PUN/2023 नधा रण वष / Assessment Year : 2018-19 Sonal Pralhad Patil, Flat No.12, Pritam Appartment, Pendse Colony, Vikas Nagar, Kiwale, Pune 412 101 Maharashtra PAN : BHDPP3148R vs. Income Tax Officer, Jalna (Appellant) (Respondent) For Assessee : None For Revenue : Smt. Neha Deshpande Date of Hearing : 14.03.2024 Date of Pronouncement : 26.03.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2018-19, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/250/2023-24/1056625569(1), dated 28.09.2023, involving proceedings u/s.147 r.w.s.144 of the Income Tax Act, 1961 (in short “the Act”). Case called twice. None appears at assessee’s behest. He is accordingly proceeded ex parte. 2. It emerges at the outset with the able assistance coming from the Revenue side that the CIT(A) has dismissed the assessee’s appeal in limine for want of payment of amount of advance tax payable. Ms. Deshpande could 2 ITA.No.1253/PUN/2023 Sonal Pralhad Patil hardly dispute that neither the ld. NFAC has given any notice to this effect to the assessee nor there is any specific finding therein about payment of advance tax payable as per the provisions of the Act. There is not even a whisper as to how much is the advance tax payable from the assessee’s side. Faced with this situation, the assessee’s instant appeal is restored back to the NFAC for its afresh appropriate adjudication as per law without any notion on merits, preferably within three effective opportunities of hearing subject to rider that it shall be the taxpayer’s onus only to plead and prove all facts with the relevant evidence(s) in consequential proceedings. 3. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in the open Court on 26 th March, 2024. Sd/- [SATBEER SINGH GODARA] JUDICIAL MEMBER Pune, Dated : 26 th March, 2024 Satish 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.