What did the Tribunal hold?

The tribunal held that the impugned order of the NFAC was to be set aside. The issue on merits and law was restored to the NFAC to decide afresh after giving due notice.

The assessee's appeal against the NFAC's order dated 29.01.2025 was dismissed without going into merits. The assessee claimed that their penalty appeal was disposed of while the quantum appeal was pending.

What were the issues?

Whether the NFAC rightly dismissed the appeal without going into merits when the penalty appeal was disposed of during the pendency of the quantum appeal.

Malkeet Singh, Meerut vs ITO | ITAT Delhi 2025

Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

For Respondent: Shri Narpat Singh, Sr. DR

Hearing: 24.06.2025Pronounced: 24.06.2025

Assessment Year: 2018-19 Malkeet Singh, Vs Income-tax Officer, 41, Dashmesh Nagar, Ward 1(2)(4), Baghpat Road, Meerut. Meerut – 250 002 (UP). PAN: ABSPS0322C (Appellant) (Respondent) Assessee by : None Revenue by : Shri Narpat Singh, Sr. DR Date of Hearing : 24.06.2025 Date of Pronouncement : 24.06.2025 ORDER PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated 29.01.2025 of the Ld. Commissioner of Income-tax (Appeals), NFAC.

None has appeared for the assessee at the time of hearing though notices have duly been served. On going through the grounds as raised, we find that the claim of the assessee is that while the quantum appeal was pending, the penalty appeal has been disposed of. On going through the impugned order of the NFAC, we find that although it mentions of the issuance of notice by e-mail, however, without going on merits at all, the appeal has been dismissed, more so,

MALKEET SINGH,MEERUT vs. ITO WARD-1(2)(4), MEERUT

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