Shri Gurugobindsingh Public Welfare Trust, Shri Gurugobind Marg, Manmad V. The Income-tax Officer, Exemption Ward 1(1), Nashik, Exemption Ward, Nashik

ITA 1314/PUN/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1394 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 03-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANDEEP P. SATHE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T.A.No.1314/PUN./2023 [E-APPEAL] Assessment Year 2017-2018 The Gurugobindsingh Public Welfare Trust, Shri Gurugobind Marg, At Post – Manmad, Nashik 423104. Maharashtra. PAN AAAHTS5114Q vs. The Income Tax Officer Exemption Ward-1(1), Income Tax Office, Kendriya Rajaswa Bhawan, Gadkari Chowk, Old Agra Road, Nashik – 422 022 Maharashtra. (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Sandeep P. Sathe, Date of Hearing : 25.06.2024 Date of Pronouncement : 27.06.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2017- 2018, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/ 250/2023-24/1056819126(1), dated 05.10.2023, involving proceedings u/s.144 of the Income Tax Act, 1961 (in short “the Act”). Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. 2 ITA.No.1314/PUN./2023 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 Sathe 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 27.06.2024. Sd/- Sd/- [INTURI RAMA RAO] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 27 th June, 2024 VBP/- 3 ITA.No.1314/PUN./2023 Copy to 1. The appellant 2. The respondent 3. The Pr. CIT, Pune concerned 4. D.R. ITAT, “A” Bench, Pune. 5. Guard File. //By Order// //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune.