Kaivalya Pundalik Salgaonkar, Sanguem V. Income Tax Officer, Ward-1, Margao

ITA 95/PAN/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6335 (ITAT-PANAJI)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 15-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI [THROUGH VIRTUAL HEARING AT ITAT : PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA.No.95/PAN./2024 Assessment Year 2017-2018 Kaivalya Pundalik Salgaonkar, 17, Vacar, Sanguem, Goa – 403 704. PAN BFDPS0980J vs. The Income Tax Officer, Ward-1, Blessings Pioneer CPLX, Old Market, Opp. District Court, Margao, GOA – 403 601. (Appellant) (Respondent) For Assessee : -None- For Revenue : Smt. Ashwini Hosmani, Sr. DR Date of Hearing : 25.06.2024 Date of Pronouncement : 25.06.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2017-18, arises against the National Faceless Faceless Appeal Centre [in short the “NFAC”) Delhi’s Din and Order No.ITBA/ NFAC/S/250/2023-24/1061047284(1), dated 16.02.2024, in proceedings u/s.144 r.w.s.142(1) of the Income Tax Act, 1961 (in short ‘the Act”). Case called twice. None appears at assessee’s behest. He is accordingly proceeded ex-parte. 2 ITA No.95/PAN/2024 2. It emerges during the course of hearing that the learned CIT(A)-NFAC has noted the assessee’s continuous non-appearance in the lower appellate proceedings before rejecting the assessee’s contentions vide ex-parte order under challenge. Smt. Ashwini 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. Order pronounced in the open Court on 25.06.2024. Sd/- Sd/- [INTURI RAMA RAO] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 25 th June, 2024 VBP/- 3 ITA No.95/PAN/2024 Copy to 1. The applicant 2. The respondent 3. The Pr. CIT, Panaji concerned 4. D.R. ITAT, Panaji-Bench, Panaji. 5. Guard File. //By Order// //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune.