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2024 (3) TMI 477 - AT - Income TaxProceedings u/s.144 - NFAC has noted the assessee’s continuous non-appearance in the lower appellate proceedings before rejecting his contentions vide ex-parte order under challenge - HELD THAT:- Revenue could hardly dispute the clinching fact that the 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, we 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. The impugned delay of 4 days herein is condoned as per assessee’s solemn averments in light of Collector, Land Acquisition vs., MST Katiji [1987 (2) TMI 61 - SUPREME COURT] having settled the law long back that all such technical aspects must make a way for the cause of substantial justice.This assessee’s appeal is allowed for statistical purposes in above terms.
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