Jansewa Nagri Sahkari Patsanstha Maryadit, Jalgaon V. The Income Tax Office, Ward 1(4), Jalgaon, Jalgaon

ITA 374/PUN/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2736 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 22-02-2024
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: MANISH MEHTA
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.374/PUN./2024 Assessment Year 2017-2018 Jansewa Nagari Sahakari Patsanstha Maryadit, Adawa Bazar Chalisgaon, Dist- Jalgaon – 424 101 PAN AAAAJ3797Q vs. Income Tax Officer, Ward 1(4), Income Tax Office, B.J. Market, JALGAON – 431 203. Maharashtra. (Appellant) (Respondent) For Assessee : Shri Abhay Avachat For Revenue : Shri Manish Mehta Date of Hearing : 22.03.2024 Date of Pronouncement : 29.04.2024 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/ 1059115891(1), dated 27.12.2024, involving proceedings u/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 the assessee’s contentions vide ex-parte order under challenge. Mr. Mehta 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 determination followed by a detailed adjudication thereof. Faced 2 ITA.No.374/PUN./2024 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 29.04.2024. Sd/- [SATBEER SINGH GODARA] JUDICIAL MEMBER Pune, Dated 29 th April, 2024 VBP/- 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.