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of <h1>Tribunal Overturns Ex-Parte Order, Emphasizes Merits and Procedural Compliance in Tax Adjudications.</h1> <h3>M/s Vindhyavasini Automobile Versus Dy. /Asstt. Commissioner of Income Tax-3, Lucknow</h3> M/s Vindhyavasini Automobile Versus Dy. /Asstt. Commissioner of Income Tax-3, Lucknow - TMI Issues:1. Appeal against ex-parte order by National Faceless Appeal Centre2. Non-receipt of notices leading to dismissal for non-prosecution3. Adjudication on merits without remand4. Power of National Faceless Appeal Centre to dismiss ex-parteAnalysis:1. The appeal was filed against an ex-parte order by the National Faceless Appeal Centre (NFAC) under section 250 of the Income Tax Act. The appellant company sought relief under section 253(1)(a) of the Act.2. The issue of non-receipt of notices was raised, leading to the dismissal of the appeal for non-prosecution. The appellant claimed that notices were not received at the email address provided, hindering their ability to participate effectively. The Tribunal noted conflicting arguments from both parties regarding the receipt of notices and the appellant's response. The Tribunal highlighted the importance of providing opportunities to the appellant to present their case sincerely without undue adjournments.3. The Tribunal examined the requirement under section 251(1)(a) of the Act for the Commissioner of Income Tax (Appeals) to adjudicate on issues without the right to remand the matter back. It emphasized the necessity for the CIT(A) to state the point of determination, decision, and reasons for each assessment year, as fiscal laws treat each year as a separate unit. The Tribunal referenced legal precedents to support the need for proper adjudication in tax matters.4. The Tribunal analyzed the power of the NFAC to dismiss appeals ex-parte without addressing the merits of the case. It noted that such actions were not in line with the provisions of section 250(6) of the Act. The Tribunal cited legal cases to support its view that the NFAC must deal with the merits of the case even in ex-parte proceedings. The impugned order was set aside, and the case was remanded to the NFAC for a fresh consideration with clear directions to follow the statutory provisions.In conclusion, the appeal was allowed for statistical purposes, emphasizing the importance of adherence to procedural and substantive requirements in tax matters.
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