VIMLESH SINGH,SATNA vs. INCOME TAX OFFICER WARD-1, SATNA

ITA 28/JAB/2025Status: DisposedITAT Jabalpur20 August 2026AY 2014-159 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the NFAC did not grant a fair opportunity to the assessee to explain the delay in filing appeals, especially considering the COVID-19 pandemic period. The dismissal on hyper-technical grounds was deemed inappropriate.

What were the facts?

The assessee, identified as a non-filer, had their case reopened due to significant rental and contractual receipts. Despite multiple notices, the assessee failed to respond, leading to an ex-parte assessment and penalty. Appeals filed before the NFAC were dismissed in limine on grounds of limitation.

What were the issues?

Whether the National Faceless Appeal Centre (NFAC) erred in dismissing the appeals solely on the grounds of limitation without providing adequate opportunity to explain the delay. Whether the reasons provided for the delay, including issues with DSC, constituted sufficient cause.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 271(1)(c),Section 249,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 N. M. Prasad [‘Ld. DR’]
Pronounced: 20/08/2026

PER G. D. PADMAHSHALI; This twin appeals are filed u/s 253(1) f the Income Tax Act, 1961 [‘the Act’] against DIN & Order No. ITBA/NFAC/S/250/2024-25/1070778714 & 1070778764(1) both dt. 31/11/2024 passed by National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 250 of the Act which in turn respectively dealt with assessment order passed u/s 144 r.w.s. 147 of the Act & penalty order passed u/s 271(1)(c) of the Act for assessment year 2014-15 [‘AY’]

ITAT-Jabalpur Vimlesh Singh Vs ITO, Ward-1, Satna ITA No. 028 & 029/JAB/2025 AY: 2014-15

2.

Since facts involved in this bunch of appeals are common & identical and issue deal

The order continues below.

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