Shri Bhadra Maroti Sansthan, Aurangabad V. The Deputy Commissioner of Income Tax (Exemption) Circle, Aurangabad

ITA 761/PUN/2023

AI Insights

The case involves Shri Bhadra Maroti Sansthan, the appellant, against the Deputy Commissioner of Income Tax, Exemption Circle, Aurangabad, the respondent. The appeal was against the order passed by the NFAC, Delhi, for the assessment year 2016-17, which was dismissed for non-prosecution. The ITAT noted that the NFAC had not discussed the issues on merits and had dismissed the appeal solely on the grounds of non-appearance of the assessee. The ITAT found this approach lacking as it did not comply with the legal requirement to discuss issues on merits before dismissing an appeal. Consequently, the ITAT remanded the case back to the NFAC for a thorough examination on merits, allowing the assessee to present relevant evidence.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132844 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-07-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 26-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.761/PUN/2023 धििाारण वर्ा / Assessment Year : 2016-17 Shri Bhadra Maroti Sansthan, At Post Khultabad, TQ Khultabad, Aurangabad – 431101 PAN : AABTS8235J .......अपीलार्थी / Appellant बिाम / V/s. Deputy Commissioner of Income Tax, Exemption Circle, Aurangabad ......प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri Ramnath P. Murkunde सुनवाई की तारीख / Date of Hearing : 20-07-2023 घोषणा की तारीख / Date of Pronouncement : 31-07-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 31-05-2023 passed by the National Faceless Appeal Centre, Delhi (“NFAC”) for assessment year 2016-17. 2. We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent and set ex-parte. Therefore, we proceed to dispose off the appeal by hearing the ld. DR and perusing the material available on record. 2 ITA No. 761/PUN/2023, A.Y. 2016-17 3. The assessee raised three grounds of appeal amongst which the only issue emanates for our consideration is as to whether the CIT(A) justified in confirming the action of AO ex-parte of assessee. 4. On perusal of the impugned order, we note that the NFAC, Delhi dismissed the grounds of appeal raised by the assessee for non- prosecution which is evident from para Nos. 3, 3.1, 3.2 and 3.3 of the impugned order. The ld. DR did not dispute the same. Further, it is noted that the NFAC, Delhi had given five opportunities to the assessee which is evident from para No. 3 of the impugned order, wherein, the assessee could not respond to the said notices, however, dismissed the issue raised by the assessee for non-appearance. On perusal of the impugned order, we note that the NFAC, Delhi did not discuss the issue on merits in accordance with the requirement of law. We are of the opinion the NFAC, Delhi should have discussed the issue on merits and disposed off the same, whereas, in the present case no discussion was made on merits. Therefore, we are of the opinion, in the interest of justice that the assessee shall be afforded an opportunity of hearing and NFAC, Delhi shall dispose off the issue on merits. Thus, in view of the same, we deem it proper to remand the matter to the file of NFAC, Delhi for its fresh verification. The assessee is liberty to file evidences, if any, in support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purpose. 5. In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 31 st July, 2023. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 31 st July, 2023. रदव 3 ITA No. 761/PUN/2023, A.Y. 2016-17 आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The concerned CIT, Pune. 4. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune