Parkar Hospital and Research Institute Pvt.Ltd, Ratnagiri V. Assistant Commissioner of Income-tax, Ratnagiri Circle, Ratnagiri

ITA 731/PUN/2022

AI Insights

The case involves Parkar Hospital and Research Institute Pvt. Ltd., which appealed against the order of the National Faceless Appeal Centre (NFAC), Delhi, concerning the assessment year 2014-15. The primary issues in the appeal included the dismissal of the assessee's appeal by the CIT(A) due to alleged non-compliance with notices, and the denial of a deduction claim under section 80IB(11C) amounting to Rs.74,35,831. The Tribunal found that the NFAC had not adequately addressed these issues and thus restored the matter for a detailed examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137524 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 11-01-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 06-10-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.731/PUN/2022 निर्धारण वषा / Assessment Year : 2014-15 Parkar Hospital and Research Institute Pvt. Ltd., 555, PTV Lane, Thiba Palace, Ratnagiri – 415612 PAN : AAFCP0664H Vs. ACIT, Ratnagiri Circle, Ratnagiri Appellant Respondent आदेश / ORDER PER S.S. GODARA, JM : This assessee‟s appeal for AY 2014-15 arises against the National Faceless Appeal Centre (NFAC), Delhi‟s order dated 11-08-2022, passed in case No.ITBA/NFAC/S/250/2022- 23/1044617783(1), in proceedings under Section 250 of the Income Tax Act, 1961, in short „the Act‟. Heard both the parties. Case file perused. Assessee by Shri Nikhil Pathak Revenue by Shri M.G. Jasnani Date of hearing 12-01-2023 Date of pronouncement 20-01-2023 ITA No.731/PUN/2022 Parkar Hospital and Research Institute Pvt. Ltd. 2 2. The assessee raises the following substantive grounds in the instant appeal: 1] The learned CIT(A) erred in holding that the assessee was not interested in pursuing the appeal since there was non compliance on the part of the assessee to the two notices issued by the learned CIT(A) and thereby, erred in dismissing the appeal of the assessee. 2] The assessee submits that the email on which the notices were issued by the learned CIT(A) was not in use by the assessee and hence, the assessee was not aware of the notices issued by the learned CIT(A) and accordingly, there was a reasonable cause on the part of the assessee in not responding to the notices issued by the learned CIT(A). 3] The assessee submits that the learned CIT(A) erred in not allowing the claim of deduction u/s 80IB(11C) amounting to Rs.74,35,831/- since the assessee had duly complied with the various conditions laid down in the said section and accordingly, there was no reason to deny the claim made by the assessee.” 3. We next note from the perusal of NFAC‟s impugned order that it has merely dismissed the assessee‟s lower appeal without dealing with the relevant factual matrix followed by framing of points for determination and detailed adjudication thereof; as the case may be, as required u/s 250(6) of the Act. Faced with the situation, we restore the assessee‟s all foregoing substantive grounds back to the learned NFAC for its fresh adjudication as per law, preferably within three effective opportunities of hearing. ITA No.731/PUN/2022 Parkar Hospital and Research Institute Pvt. Ltd. 3 4. This assessee‟s appeal is allowed for statistical purposes in above terms. Order pronounced in the Open Court on 20 th January, 2023. Sd/- Sd/- (DIPAK P. RIPOTE) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER प ु णे Pune; ददिधांक Dated : 20 th January, 2023 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: 1. अपीऱधर्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The concerned CIT(A), Pune 4. 5. The concerned Pr.CIT, Pune विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “B” / DR „B‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune ITA No.731/PUN/2022 Parkar Hospital and Research Institute Pvt. Ltd. 4 Date 1. Draft dictated on 16-01-2023 Sr.PS 2. Draft placed before author 17-01-2023 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.