Shri Dipsinh Annasaheb Navane , Kolhapur V. The Income Tax Officer, Ward-1(4), Kolhapur

ITA 297/PUN/2023

AI Insights

This case involves an appeal by Shri Dipsinh Annasaheb Navane against the order of the National Faceless Appeal Centre (NFAC), which dismissed his appeal for non-prosecution without addressing the substantive issues of the case. The appeal pertains to the assessment year 2011-12. The ITAT found that the NFAC had not followed the legal requirement to adjudicate appeals on their merits, even in cases of non-prosecution. Consequently, the ITAT remanded the case to the NFAC for a decision based on the merits of the case, utilizing the material available on record.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137626 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 21-06-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 14-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.297/PUN/2023 िनधाᭅरण वषᭅ / Assessment Year : 2011-12 Shri Dipsinh Annasaheb Navane, 327, Shivaji Galli, At & Post Dhamod, Tal. Radhanagari, Dist. Kolhapur- 416006. PAN : ADNPN5870F Vs. ITO, Ward-1(4), Kolhapur. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of the National Faceless Appeal Centre, Delhi [‘NFAC’] dated 31.03.2022 for the assessment year 2011-12. 2. At the outset, I find that the NFAC without going into the merits of the case as well as without giving reasonable opportunity of being heard to the assessee had dismissed the appeal in limine for non-prosecution. Now, the law is settled to the extent that the Commissioner of Income Tax (Appeals) is bound to dispose of the appeal on merits even in the case of ex-parte orders. The settled Assessee by : None Revenue by : Shri Rajesh Gawali Date of hearing : 22.06.2023 Date of pronouncement : 11.07.2023 ITA No.297/PUN/2023 2 positions of law mandates the Commissioner of Income Tax (Appeals) to dispose of the appeal by adjudicating the issue raised in appeal on merits. In the circumstances, I am of the considered opinion that the NFAC should go into to the merits of the issue in appeal and dispose the appeal. Since the NFAC had not disposed of the matter on merits, I remand the matter to the file of the NFAC for fresh adjudication on merits based on the material available on record. 3. In the result, the appeal filed by the assessee stands partly allowed. Order pronounced on this 11 th day of July, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 11 th July, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.