NXTENO TRANSFORMATION PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, WARD 18(3), DELHI, DELHI

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ITA 5007/DEL/2026Status: DisposedITAT Delhi21 September 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the NFAC's ex parte decision was not on merits and restored the appeals to the NFAC for de novo adjudication. The assessee was directed to cooperate for expeditious disposal.

What were the facts?

The assessee filed appeals against the orders of the National Faceless Appeal Centre (NFAC) for AY 2019-20. The NFAC had decided the quantum and penalty appeals ex parte without adjudicating on merits.

What were the issues?

Whether the NFAC's ex parte decision without adjudicating on merits is sustainable. The need for de novo adjudication for fair play and justice.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 271AC(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI MAHAVIR SINGH & SHRI M BALAGANESH

आयकर अपीलीय अधिकरण, दिल्ली पीठें, नई दिल्ली INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, NEW DELHI BENCH: A BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA 5006 & 5007/DEL/2026 (निर्धारण वर्ा/Assessment Year: 2019-20) NXTENO TRANSFORMATION INCOME TAX OFFICER, PRIVATE LIMITED WARD 18(3), DELHI PLOT NO 223,POCKET-1, SECTOR-4 INCOME TAX OFFICER, WARD Vs. , BAWANA DSIDC DELH, DELHI- 18(3), DELHI 110039, DELHI DELHI-110002, DELHI अपीलधर्थी Appellant प्रत्यर्थी Respondent

Permanent Account Number of Assessee: AALCM2278C

अपीलधर्थी द्वारा/Appellant represented by: Sh S K Gupta,CA प्रत्यर्थी द्वारा/Respondent represented by: Sh Balkishan Gopal ,SR DR

सुनवाई की तारीख / Date of conclusion of hearing: 03-Sep-2026 घोषणा की तारीख / Date of pronouncement: 03-Sep-2026 आदेश / ORDER PER SHRI M BALAGANESH, ACCOUNTANT MEMBE: The appeal in ITA No. 5006 & 5007/Del/2026 for AY 2019-20, arises out 1. of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 24.02.2026 and 28.02.2026 against the order of assessment passed u/s 147 r.w.s. 144/ 271AC(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 09.01.2024 and 24.07.2024 by the Assessing Officer, Del-W-36(93) (hereinafter referred to as ‘ld. AO’).

ITA 5006 & 5007/DEL/2026 NXTENO TRANSFORMATION PRIVATE LIMITED

These are quantum and penalty appeals framed for the Assessment 2. Year 2019-20. On going through the grounds raised by the assessee and the order of the National Faceless Appeal Centre (NFAC), we find that the ld NFAC had decided the issue ex parte without adjudicating the issue on merits giving its independent finding for both quantum and penalty appeal. 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 appeals by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.

In the result, both the appeals of the assessee are allowed for statistical 3. purposes.

Order pronounced in the open court on 03-Sep-2026.

-Sd/- -Sd/- MAHAVIR SINGH M BALAGANESH VICE PRESIDENT ACCOUNTANT MEMBER Delhi Dated: 21/09/2026 AK Keot Copy to: NXTENO TRANSFORMATION PRIVATE LIMITED, PLOT NO 223,POCKET-1, SECTOR-4 , 1 BAWANA DSIDC DELH, DELHI-110039, DELHI INCOME TAX OFFICER, WARD 18(3), DELHI, 2 INCOME TAX OFFICER, WARD 18(3), DELHI, DELHI-110002, DELHI 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH

ITA 5006 & 5007/DEL/2026 NXTENO TRANSFORMATION PRIVATE LIMITED

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