NOBEL OVERSEASED PVT LTD,DELHI vs. ASSESMENT UNIT NFAC ITCOME TAX DEPARTMENT, DELHI

ITA 3476/DEL/2026Status: DisposedITAT Delhi05 August 2026AY 2022-234 pages
AI SummaryRemanded

What were the facts?

The assessee company filed a return declaring NIL income for AY 2022-23. The assessment was completed under section 144B, assessing total income at Rs. 27,76,35,807/-. The CIT(A) rejected the assessee's appeal.

What did the Tribunal hold?

The Tribunal found that the CIT(A) had passed an ex-parte order. In the interest of natural justice, the case was set aside to the CIT(A) for fresh adjudication with directions for effective opportunities.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing proper opportunity of being heard and adjudicating grounds on merit.

Which sections of the Income-tax Act were involved?

Section 144B,Section 68,Section 115BE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

For Appellant: Shri Rohan Sarawagi, C.A
For Respondent: Shri Zafarul Haque Tanweer, CIT-D.R
Hearing: 05.08.2026Pronounced: 05.08.2026

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER :

This captioned appeal has been filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals)-NFAC, Delhi [‘CIT(A)’ in short] dated 14.01.2026 arising from the assessment order passed by the Assessing Officer, Assessment Unit, Income Tax Department (hereinafter referred as ‘the AO’) under section 144 of the Income-tax Act, 1961 (hereinafter referred as ‘the Act’) dated 26.03.2024, for the Assessment Year 2022-23. [A.Y 2022-23]

2.

The grounds raised by the assessee are as under : 1. “On the facts and circumstances of the case and in law, the assessment order passe

The order continues below.

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