SHRI JAGDISH NARAYAN KAREMORE , NAGPUR V. PRINCIPAL COMMISSIONER OF INCOME TAX-2, NAGPUR

ITA 174/NAG/2022

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 9260 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 28-12-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 26-05-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.174/NAG./2022 Assessment Year 2013-2014 Shri Jagdish Narayan Karemore, 2 Sarafa Lane Bosenagar, Bhandara (M.S.) Maharashtra PIN – 441 912 PAN AJLPK5395C vs. The PCIT-2, Saraf Chamber Income Tax office, Saraf Chambers, Sadar, Nagpur – 440 001 Maharashtra. (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Kailash Kanojiya Date of Hearing : 29.12.2023 Date of Pronouncement : 04.01.2024 ORDER PER SATBEER SINGH GODARA, J.M. This assessee’s appeal for assessment year 2013- 2014, arise against the National Faceless Appeal Centre [in short “NFAC”] Delhi’s order dated 31.03.2022, involving proceedings u/sec.144 r.w.s.263 read with section 144B 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. Learned CIT-DR invited our attention to the assessee’s Form No.36 relevant column itself wherein he has 2 ITA.No.174/NAG./2022 challenged the National Faceless Assessment Centre, Delhi’s assessment dated 31.03.2022 framed u/sec.144 r.w.s.144B r.w.s.263 of the Act. The Revenue’s case before us in light thereof is that the assessee’s instant appeal before the tribunal is not maintainable once the relevant provisions i.e., sec.246A(a) already prescribes appellate remedy before the CIT(A) against such an assessment. This clinching fact is very much evident before us during the course of hearing. Faced with the situation, we deem it appropriate to reject the instant appeal “as returned” with liberty to approach the lower appellate authority as per law. Ordered accordingly. 3. This assessee’s appeal is dismissed in above terms. Order pronounced in the open Court on 04.01.2024. Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 04 th January, 2024 VBP/- Copy to 1. The appellant. 2. The respondent 3. The NFAC, Delhi 4. D.R. ITAT, Nagpur Bench, Nagpur. 5. Guard File. //By Order// //True Copy // Assistant Registrar, ITAT, Pune Benches, Pune.