PANCHAMLAL GAUR, Nagpur V. ITO, Nagpur

ITA 270/NAG/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7740 (ITAT-NAGPUR)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 21-03-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 02-08-2023
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: ABHAY Y. MARATHE
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH :NAGPUR [VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.270/NAG./2023 Assessment Year 2017-2018 Panchamlal Gaur, Shop No.6, Jawaharlal Nehru Market, Kalmana Yard, Nagpur – 440 008 Maharashtra PAN ADPPG1895F vs. The Income Tax Officer, Ward-4(1), Saraf Chamber, Sadar, NAGPUR – 440 001. Maharashtra. (Appellant) (Respondent) For Assessee : Shri Mahavir Atal, C.A. For Revenue : Shri Abhay Y. Marathe, Sr. DR Date of Hearing : 22.03.2024 Date of Pronouncement : 22.04.2024 ORDER This assessee’s appeal for assessment year 2017-18, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023-24/ 1053565765(1), dated 06.06.2023, involving proceedings u/s. 143(3) 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 the assessee’s contentions vide impugned order under challenge. Mr. Marathe could hardly dispute the clinching fact that the 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 2 ITA.No.270/NAG./2023 determination followed by a detailed adjudication 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 22.04.2024. Sd/- [SATBEER SINGH GODARA] JUDICIAL MEMBER Pune, Dated 22 nd April, 2024 VBP/- Copy to 1. The appellant 2. The respondent 3. The Pr. CIT, Nagpur concerned 4. D.R. ITAT, “SMC” Bench, Nagpur. 5. Guard File. //By Order// //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune.