Arun Bagawat Bhagat, Honda V. Nationa Faceless Assessment Centre, Delhi

ITA 62/PAN/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6443 (ITAT-PANAJI)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: WT(D)
• Next Hearing Date: 10-06-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 05-03-2024
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 250

Judgement Text

आयकर अपीलीय अधिकरण न्यायपीठ पणजी में । IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI (Through Virtual Court) BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.62/PAN/2024 निर्धारण वर्ा / Assessment Year : 2018-19 Arun Bhagawat Bhagat, H.No. 178/155, Narayan Nagar, Honda, Sattari, Goa-403505 PAN : ALFPB1715P Vs. National Faceless Assessment Centre, Delhi अपीलधर्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri D.E. Robinson Department by : Shri N. Shrikanth Date of hearing : 11-06-2024 Date of Pronouncement : 19-06-2024 आदेश / ORDER PER S.S. GODARA, JM : This assessee’s appeal for assessment year 2018-19 arises against the National Faceless Appeal Centre (NFAC), Delhi’s order dated 12.01.2024, passed in DIN & Order No. ITBA/NFAC/S/250/2023- 24/1059678425(1), in proceedings u/s. 250 of the Income Tax Act, 1961; in short “the Act”. Heard both the parties at length. Case file perused. 2. It emerges at the outset with the able assistance coming from both the parties that the learned CIT(A) impugned ex-parte lower appellate discussion herein; affirming the Assessing Officer’s action disallowing labour expenses etc. has not effectively complied with the rigor of section 250(6) of the Act requiring him to frame points on determination followed by a detailed adjudication thereupon. 2 ITA No. 62/PAN/2024, A.Y. 2018-19 3. Coupled with this, learned AR has attributed reason of assessee’s non-appearance in the lower appellate proceedings, to various communication gaps between his auditor vis-à-vis the arguing counsel’s office. Be that as it may, the fact remains that the impugned lower appellate discussion has declined the assessee’s corresponding substantive ground ex-parte and therefore, we are of the considered view that the larger interest of justice would be met in case the taxpayers is relegated back the CIT(A) for his lower appeal afresh appropriate adjudication as per law, preferably within three effective opportunities of hearing, at his own risk and responsibility only. Ordered accordingly. 4. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in the open court on 19 th June, 2024. Sd/- Sd/- (R.K. Panda) (Satbeer Singh Godara) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिन ांक / Dated : 19 th June, 2024. रदि आदेश की प्रनिनलनप अग्रेनर्ि / Copy of the Order forwarded to : 1. अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. धिभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, पणजी, / DR, ITAT, Panaji. 5. ग र्ड फ़ इल / Guard File. //सत्य दपत प्रदत// True Copy// आिेश नुस र / BY ORDER, िररष्ठ दनजी सदिि / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune