MAYANK JAIN,DELHI vs. ITO WARD 36(1), ITO, CIVIC CENTRE, NEW DELHI

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ITA 525/DEL/2025Status: DisposedITAT Delhi14 May 2025AY 2020-2021Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the NFAC had decided the issue ex-parte without giving its independent finding. In the interest of justice, the appeal was restored to the NFAC for de novo adjudication.

What were the facts?

The assessee's appeal arose from an ex-parte order passed by the National Faceless Appeal Centre (NFAC) which confirmed the assessment order. The assessee contended that the NFAC did not provide an independent finding.

What were the issues?

Whether the NFAC was justified in passing an ex-parte order without providing an independent finding, thereby violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B ”: NEW DELHI

Before: SHRI M. BALAGANESH & SHRI YOGESH KUMAR U.S.Shri Mayank Jain,

For Appellant: Shri Manish Uppal, AR
For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Hearing: 14/05/2025Pronounced: 14/05/2025

O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in for AY 2020-21, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] in Appeal No. ITBA/NFAC/S/250/2024-25/1070558407(1) dated 22.11.2024 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 22.09.2022 by the Assessing Officer, ITO, Ward-36(1), Delhi (hereinafter referred to as ‘ld. AO’).

2.

Though the assessee had raised several grounds of appeal before us, the only effective issue to be decided in this appeal is as to whether the ld NFAC was justified in passing an exparte order by confirming the assessment order both on law as well as on facts.

We have heard the rival submissions and perused the materials 3. available on record. On perusal of the order of the ld NFAC, we find that the ld NFAC had decided the issue ex parte without giving its independent finding. Hence, in the interest of justice and fairplay, we deem it fit and appropriate to restore this appeal to file of ld NFAC for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes. The assessee is entitled to furnish fresh evidences and raise additional grounds, if any, in support of its contentions.

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

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