MANMOHAN MACHHIRKE,BALAGHAT vs. INCOME TAX OFFICER WARD BALAGHAT, BALAGHAT

ITA 22/JAB/2025Status: DisposedITAT Jabalpur19 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 violation of principles of natural justice.

What were the facts?

The assessee's appeal was dismissed ex-parte by the NFAC for non-compliance with multiple notices. The assessee argued that the notices provided less than a reasonable period of fifteen days for compliance.

What were the issues?

Whether the NFAC provided a reasonable opportunity of hearing to the assessee before dismissing the appeal ex-parte. Whether the notices issued by the NFAC allowed sufficient time for compliance.

Which sections of the Income-tax Act were involved?

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: 19/08/2026

PER G. D. PADMAHSHALI; This assessee’s appeal is filed u/s 253(1) of the Income Tax Act, 1961 [‘the Act’] challenging the DIN & Order No. 23/08/2022 ITBA/NFAC/S/250/2022-23/1044874720(1) dt. passed by National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 250 of the Act which emanated from the order of assessment framed u/s 143(3) r.w.s. 147 of the Act by the Income Tax Officer, Ward-Balaghat [‘Ld. AO’] for assessment year 2014-15 [‘AY’].

ITAT-Jabalpur Manmohan Machhirke Vs ITO ITA No. 022/JAB/2025 AY: 2014-15

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

The order continues below.

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