Sanjay Padmakar Adgaonkar, Pune V. Assistnat Commissioner of Income Tax, Circle-3, Aurangabad, Aurangabad

ITA 782/PUN/2023

AI Insights

This case involves an appeal by the assessee, Sanjay Padmakar Adgaonkar, against the order of the National Faceless Appeal Centre (NFAC), Delhi, which confirmed the ex-parte order of the Assessing Officer (AO) for the assessment year 2009-10. The primary contention was that the NFAC did not discuss the merits of the case but merely reproduced the AO's order. The Tribunal found that the NFAC failed to address the issues raised in the appeal adequately and thus remanded the case for a fresh examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133010 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-08-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 02-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.782/PUN/2023 धििाारण वर्ा / Assessment Year : 2009-10 Sanjay Padmakar Adgaonkar, 02/03 Alkapuri Apartment, Off Gokhale Nagar Road, Model Colony, Shivaji Nagar, Pune – 411016 PAN : AAZPA3220H ......अपीलार्थी / Appellant बिाम / V/s. ACIT, Circle – 3, Aurangabad ......प्रत्यर्थी / Respondent Assessee by : Shri Suhas Bora Revenue by : Shri Uma Shanker Prasad सुनवाई की तारीख / Date of Hearing : 03-08-2023 घोषणा की तारीख / Date of Pronouncement : 04-08-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 22-05-2023 passed by the National Faceless Appeal Centre (“NFAC), Delhi for assessment year 2009-10. 2 ITA No. 782/PUN/2023, A.Y. 2009-10 2. Ground No. 1 raised by the assessee challenging the action of NFAC, Delhi in confirming the order of AO ex-parte of the assessee. 3. At the outset, the ld. AR prayed to remand the issue to the file of CIT(A) for its examination as the NFAC, Delhi without discussing the issue on merits confirmed the order of AO. He referred to page Nos. 2 to 15 of the impugned order and argued that the NFAC, Delhi reproduced the order of AO and rendered its finding only in five lines at page No. 16 of the impugned order. On perusal of the impugned order, we observe that the NFAC, Delhi did not discuss the facts of the case relating to the issues raised, but however, reproduced grounds of appeal, statement of facts and entire assessment order from pages 2 to 15 and rendered no discussion or whatsoever in recording its reasons in dismissing the grounds raised in Form No. 35. It is settled principle that the NFAC, Delhi required to dispose off the issues on merits, in accordance with law, but however, no such discussion or reference with regards to the facts and circumstances of the case and law applicable by the NFAC, Delhi in the present case. Therefore, we deem it proper to remand the matter to the file of NFAC, Delhi for its fresh consideration. The assessee is liberty to file evidences, if any, in support of its claim. Thus, ground No. 1 raised by the assessee is allowed for statistical purpose. 4. In view of our decision in ground No. 1 in allowing the issue raised by the assessee, the remaining ground i.e. ground Nos. 2, 3 and 4 raised by the assessee are allowed for statistical purpose. 3 ITA No. 782/PUN/2023, A.Y. 2009-10 5. In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 04 th August, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 04 th August, 2023. रदव 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, “बी” बेंच, पुणे / DR, ITAT, “B” 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