Sidaray Namdev Biradar , Pune V. Income Tax Officer, Ward-6(1), Pune, Pune

ITA 65/PUN/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2588 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 18-03-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 10-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH MEHTA
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE [THROUGH VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.65/PUN./2024 Assessment Year 2011-2012 Shri Sidaray Namdev Biradar, Radiant Terrace, Flat No.103, Floor No.1, SRPF Road, Ramtekdi, Hadapsar, Pune-411 013 Maharashtra. PAN AJMPB7193E vs. The Income Tax Officer, Ward – 6 (1), 3 rd Floor, A-Wing, PMT Bldg., Swargate, Pune – 411 037. Maharashtra. (Appellant) (Respondent) For Assessee : Shri Neelesh Khandelwal For Revenue : Shri Manish Mehta Date of Hearing : 19.03.2024 Date of Pronouncement : 01.05.2024 ORDER This assessee’s appeal for assessment year 2011-12, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/250/ 2023-24/1057933095(1), dated 14.11.2023, 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 passed impugned ex-parte order without issuing notice to the assessee. Thus the NFAC has failed to provide any sufficient cause or cogent reason as per sec.249(3) of the 2 ITA.No.65/PUN./2024 Act thereby dismissed the appeal of the assessee. 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 with this 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 01.05.2024. Sd/- [SATBEER SINGH GODARA] JUDICIAL MEMBER Pune, Dated 01 st May, 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.