AJANTA REALTORS ASSOCIATES LIMITE LIABILITY PARTNERSHIP, AURANGABAD V. ACIT CIRCLE-1, AURANGABAD, AURANGABAD

ITA 777/PUN/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6250 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 14-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T.A.Nos.777 & 778/PUN./2024 Assessment Year 2017-2018 Ajanta Realtors Associates Limited Liability Partnership, P.No.D-5 MIDC Area, Bajaj Nagar MIDC, Waluj S.O. Itawa, Aurangabad. PIN – 431 136. Maharashtra. PAN AATFA8778J vs. The ACIT, Circle-1, Aayakar Bhavan, Opp. Holy Cross English High School, Aurangabad. Maharashtra. PIN – 431 002. (Appellant) (Respondent) For Assessee : Smt. Deepa Khare For Revenue : Shri Keyur Patel, CIT-DR Date of Hearing : 27.06.2024 Date of Pronouncement : 27.06.2024 ORDER PER SATBEER SINGH GODARA, J.M. : These assessee’s twin appeals for assessment year 2017-2018, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order Nos. ITBA/NFAC/S/250/2023-24/1062039604(1) and 1062100571(1), dated 05.03.2024 and dated 06.03.2024, in proceedings u/s.144 and 270A of the Income Tax Act, 1961 (in short “the Act”); respectively. Heard both the parties. Case files perused. 2 ITA.No.777 & 778/PUN./2024 2. Coming to the assessee’s ‘quantum’ appeal ITA.No.777/PUN./2024, we find with the able assistance coming from the Revenue side that the learned CIT(A)-NFAC has taken into consideration the taxpayer’s continuous non- appearance in the lower appellate discussion before rejecting the assessee’s contentions vide ex-parte order under challenge. Shri Keyur Patel & Shri Murkunde, CIT-DR & DR could hardly dispute the clinching fact that the CIT(A)-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 the situation, we deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the CIT(A)-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. 4. The assessee’s latter appeal ITA.No.778/PUN./2024 in sec.270A penalty also follows the suit being consequential in nature in very terms. Ordered accordingly. 3 ITA.No.777 & 778/PUN./2024 5. These assessee’s twin appeals I.T.A.Nos.777 & 778/PUN./2024 are allowed in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open Court on 27.06.2024. Sd/- Sd/- [INTURI RAMA RAO] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 27 th June, 2024 VBP/- Copy to 1. The appellant 2. The respondent 3. The Pr. CIT, Pune concerned 4. D.R. ITAT, “A” Bench, Pune. 5. Guard File. //By Order// //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune.