Yatin Parekh, Panaji V. Income Tax Officer, Ward - 1(5), Panaji

SA 4/PAN/2024

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 4521 (ITAT-PANAJI)
• Duration Of Justice: 23 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 11-03-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 18-02-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: D. E. ROBINSON; BADRINATH YAMAJI CHAVAN
• Keywords: Application of stay

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 I.T.A.No.222/PAN./2023 Assessment Year 2017-2018 ALONG WITH Stay Application No.04/PAN./2024 in I.T.A.No.222/PAN./2023 - Assessment Year 2017-2018 Shri Yatin Parekh, Shop No.12, Padmavati Tower, 18 th June Road, Panaji - 403 001. Goa. PAN AANPP9896J vs. The Income Tax Officer, Ward-1(5), Aaykar Bhavan, Plot No.5, EDC Complex, Patto Plaza, Panaji. Goa. (Appellant) (Respondent) For Assessee : Shri D.E. Robinson For Assessee : Shri Badrinath Yamaji Chavan Date of Hearing : 11.03.2024 Date of Pronouncement : 12.03.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2017-2018, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023- 24/1057683763(1), dated 03.11.2023, involving proceedings u/s. 143(3) of the Income Tax Act, 1961 (in short “the Act”). Heard both the parties. Case file perused. 2. It emerges during the course of hearing that the NFAC has noted the assessee’s continuous non-appearance in the lower 2 ITA.No.222 /PAN./2023 & SA.No.4/PAN./2024 appellate proceedings before rejecting his contentions vide ex-parte order under challenge. Shri Chavan could hardly dispute the clinching fact that the learned 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 discussion thereof. Faced with the situation, I deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the 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. Since the appeal of the assessee has been allowed for statistical purposes, the assessee’s stay application becomes infructuous. 4. To sum-up, this assessee’s appeal I.T.A.No.222/PAN./ 2023 is allowed for statistical purposes and Stay Application No.04/PAN./2024 is dismissed as rendered infructuous in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open Court on 12.03.2024. Sd/ Sd/- [INTURI RAMA RAO] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 12 th March, 2024 VBP/- 3 ITA.No.222 /PAN./2023 & SA.No.4/PAN./2024 Copy to 1. The appellant 2. The respondent 3. The Pr. CIT, Panaji concerned. 4. The D.R. ITAT, Panaji Bench, Panaji. 5. Guard File. //By Order// //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune.