Vidya Pradeep Telsang, Belagavi V. Income Tax Officer, (TDS), Ward - 1, Belagavi

ITA 59/PAN/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9960 (ITAT-PANAJI)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: WT(D)
• Next Hearing Date: 14-11-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 29-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.58 to 60/PAN/2023 िनधाᭅरण वषᭅ / Assessment Years : 2016-17 to 2018-19 Vidya Pradeep Telsang, Giribasav, Bazar Galli, Khasbag, Belagavi- 590005. PAN : AILPT1646E Vs. ITO (TDS), Ward-1, Belagavi. Appellant Respondent आदेश / ORDER PER BENCH : These are the appeals filed by assessee against the separate orders of the National Faceless Appeal Centre, Delhi [‘NFAC’] dated 02.02.2023 for the assessment years 2016-17 to 2018-19 respectively. Assessee by : Shri Pramod Y. Vaidya Revenue by : Shri N. Shrikanth Date of hearing : 15.11.2023 Date of pronouncement : 16.11.2023 ITA Nos.58 to 60/PAN/2023 2 2. Since the identical facts and common issues are involved in all the above captioned three appeals of the assessee, we proceed to dispose of the same by this common order. 3. At the outset, we find that the NFAC while passing the ex-parte order had not adjudicated the issue raised in appeal on merits, instead the NFAC dismissed the appeal for want of prosecution of appeal. This approach of the NFAC is totally unreasonable and unjustified. The NFAC fell in serious error by not adjudicating the issues in appeal on merits. The settled positions of law mandates the NFAC to dispose of the appeal by adjudicating the issue raised in appeal on merits. In the present case, the NFAC had fell into serious error by not disposing of the appeal on merits. The findings of the NFAC are not based on the material on record, which means that the NFAC had not gone into the merits of the issue in appeal. Therefore, we vacate this finding of the NFAC. In the circumstances, we remand the matter back to the file of the NFAC and direct to dispose of the appeals on merits in accordance with law after affording due opportunity of being heard to the appellant. ITA Nos.58 to 60/PAN/2023 3 4. In the result, all the above captioned three appeals of the assessee stands partly allowed for statistical purposes. Order pronounced on this 16 th day of November, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 16 th November, 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. DR, ITAT, Panaji. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.