Shree Balaji Udyog, Jalna V. The Assistant Commissioner of Income Tax, Circle, Jalna

ITA 537/PUN/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2175 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 17-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE : [HYBRID HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GD PADMAHSHALI, , ACCOUNTANT MEMBER I.T.A.No.537/PUN./2024 Assessment Year 2017-2018 Shree Balaji Udyog, Bhokardan Road, New Mondha Mama Chowk, JALNA – 431 203. Maharashtra. PAN ABDFS4885M vs. The ACIT, Circle, Aayakar Bhavan, Near TV Centre, Srivalai Road, JALNA – 431 203. Maharashtra. (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Sourabh Nayak, Addl. CIT Date of Hearing : 22.05.2024 Date of Pronouncement : 28.05.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment years 2017- 2018, arise against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/ 250/2023-24/1059918079(1), dated 19.01.2024, 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. It is accordingly proceeded ex-parte. 2. It emerges during the course of hearing that the CIT(A) has noted the assessee’s continuous non-appearance in the lower appellate proceedings before rejecting the assessee’s 2 ITA.No.537/PUN./2024 contentions vide ex-parte order under challenge. Shri Nayak could hardly dispute the clinching fact that the CIT(A)’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 with the situation, we deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the CIT(A)/NFAC, Delhi, 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 28.05.2024. Sd/- Sd/- [GD PADMAHSHALI] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 28 th May, 2024 VBP/- Copy to 1. The appellant 2. The respondent 3. The Pr. CIT, Pune concerned. 4. D.R. ITAT, “B” Bench, Pune. 5. Guard File. //By Order// //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune.