Income Tax Appellate Tribunal - Panji
Maya Dilip Timblo, Margao vs Income Tax Officer, Ward - 2(1), Panaji on 5 June, 2024
IN THE INCOME TAX APPELLATE TRIBUNAL
PANAJI BENCH : PANAJI
[THROUGH VIRTUAL HEARING AT ITAT : PUNE]
BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT
AND
SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER
ITA.No.155/PAN./2023
Assessment Year 2017-2018
Maya Dilip Timblo,
House No.14/2845, The Income Tax
Zaivanti Cupangal, Gogol, vs. Officer, Ward-2(1),
Margao - 403 602 Patto, Panaji,
PAN ACKPT2377H GOA - 403 601.
(Appellant) (Respondent)
For Assessee : Shri D.E. Robinson
For Revenue : Shri Sridhar Dora, Sr. DR
Date of Hearing : 05.06.2024
Date of Pronouncement : 05.06.2024
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/250/2023-24/1054411624(1), dated 31.12.2019, in proceedings u/s.143(3) of the Income Tax Act, 1961 (in short 'the Act").
Heard both the parties. Case file perused. 2 ITA No.155/PAN/2023
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. Shri Sridhar Dora 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 05.06.2024.
Sd/- Sd/- [RAMA KANTA PANDA] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 05th June, 2024 VBP/- 3 ITA No.155/PAN/2023 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.