RAJESH BHALCHANDRA GHARAT, NEW PANVEL V. CIT(A), PANVEL

ITA 36/PUN/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3216 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 04-01-2024
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE [VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER आयकर अपील सं. /ITA No.36/PUN/2024 नधा रण वष / Assessment Year : 2015-16 Rajesh Bhalchandra Gharat, Flat No.102, P.No.120/131, Deepraj Building, B Wing, Sector-9, New Panvel, Navi Mumbai – 410206 Maharashtra PAN : AGLPG5151B vs. Income Tax Officer, Ward-1, Panvel Raigad (Appellant) (Respondent) For Assessee : None For Revenue : Shri Sourabh Nayak Date of Hearing : 14.03.2024 Date of Pronouncement : 28.03.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2015-16, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/250/2023-24/1055923148(1), dated 11.09.2023, involving proceedings u/s.143(3) 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. It emerges at the outset with the able assistance coming from the Revenue side that the learned NFAC has passed its cryptic and totally non 2 ITA.No.36/PUN/2024 Rajesh Bhalchandra Gharat speaking order; affirming the Assessing Officer’s impugned action, without dealing with merits of the corresponding issues as contemplated u/s.250(6) of the Act. Faced with this situation, the assessee’s substantive grounds pleaded in the instant appeal are hereby restored to the NFAC for fresh appropriate adjudication in accordance with law, preferably within three effective opportunities of hearing subject to rider that it shall be the assessee’s onus only to plead and prove all facts with the relevant evidence(s) in consequential proceedings. 3. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in the open Court on 28 th March, 2024 Sd/- [SATBEER SINGH GODARA] JUDICIAL MEMBER Pune, Dated : 28 th March, 2024 Satish Copy to : 1. The appellant 2. The respondent 3. The Pr. CIT, Pune concerned 4. D.R. ITAT, “SMC” Bench, Pune. 5. Guard File. / /By Order // //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune.