Mr. Ankush Jayprakash Pardeshi, Ahmednagar V. The Income Tax Officer, Ward 2, Ahmednagar , Ahmednagar

ITA 1444/PUN/2023

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 4715 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 07-03-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 27-12-2023
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: RAMNATH P MURKUNDE
• Assessee Lawyers: ABHAY A AVACHAT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G D PADMAHSHALI, ACCOUNTANT MEMBER I.T.A.No.1444/PUN./2023 Assessment Year 2013-2014 Mr. Ankush Jayprakash Pardeshi, Ankush Hosiery, M.G. Road, Opp Kohinoor, Ahmednagar – 414 001. Maharashtra. PAN AKVPP9586F vs. The Income Tax Officer, Ward-2, Behind Natraj Hotel, Ahmednagar – 414 001 Maharashtra. (Appellant) (Respondent) For Assessee : Shri Abhay A Avachat For Revenue : Shri Ramnath P Murkunde Date of Hearing : 08.03.2024 Date of Pronouncement : 12.03.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2013-14, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023- 24/1057192695(1), dated 18.10.2023, involving 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 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.1444/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 12.03.2024. Sd/- Sd/- [GD PADMAHSHALI] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 12 th March, 2024 VBP/- 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.