MUKESH NEMICHAND MASKARE,BALAGHAT vs. INCOME TAX OFFICER, WARD BALAGHAT, BALAGHAT

ITA 23/JAB/2025Status: DisposedITAT Jabalpur20 August 2026AY 2014-156 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the notices issued by the NFAC provided less than a reasonable period for compliance, thus denying the assessee a real and effective opportunity to be heard. The impugned order was set aside due to this lack of reasonable opportunity.

What were the facts?

The assessee's appeal was dismissed ex-parte by the National Faceless Appeal Centre (NFAC) for assessment year 2014-15. The NFAC had issued multiple notices over two years, which the assessee failed to attend or reply to.

What were the issues?

Whether the assessee was provided with a reasonable opportunity of being heard by the appellate authority. Whether the notices issued by the NFAC allowed sufficient time for compliance.

Which sections of the Income-tax Act were involved?

Section 143,Section 147,Section 250,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, MP

Before: HON’BLE SHRI KUL BHARAT & SHRI G.D. PADMAHSHALI

For Respondent: Mr Rahul Padha [‘Ld. DR’]
Pronounced: 20/08/2026

PER G. D. PADMAHSHALI; By the present appeal filed u/s 253(1) of the Income Tax Act, 1961 [‘the Act’] the assessee challenged DIN & Order No. ITBA/NFAC/S/250/2023-24/1053346230(1) dt. 31/05/2023 passed by National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 250 of the Act which sprung out from assessment framed u/s 143(3) r.w.s. 147 of the Act passed by the Income Tax Officer, Ward-Balaghat [‘Ld. AO’] for assessment year 2014-15 [‘AY’].

ITAT-Jabalpur Mukesh Nemichand Maskare Vs ITO ITA No. 023/JAB/2025 AY: 2014-15

2.

The case was called twice for hearing; none appeared at the behest of the assessee appellant. After considering the glimpses of i

The order continues below.

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