JAGJEET SINGH,MEERUT vs. ITO WARD 3(1)(1), MUZAFFAR NAGAR

आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, �द�ली �द�ली पीठ� पीठ�, नई नई �द�ली �द�ली आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण �द�ली �द�ली पीठ� पीठ� नई नई �द�ली �द�ली INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER

ITA No.5275/DEL/2026 िनधा�रणवष�/AssessmentYear:2019-20) JAGJEET SINGH ITO WARD 3(1)(1) JAGJEET SINGH C/O CHANDER MUZAFFARNAGAR-251001, MEHRA 7, RAJESHWARI PALACE, UTTAR PRADESH Vs. CIVIL LINES, MEERUT, MEERUT UTTAR PRADESH-250001, अपीलाथ�Appellant ��थ� Respondent

Permanent Account Number of Assessee: FYQPS8007C

अपीलाथ��ारा/Appellant represented by: Sh. Chander Mehra, CA ��थ��ारा/Respondentrepresented by: Sh. Nirmal Nangia, Sr.DR सुनवाईकीतारीख/Date of conclusion of hearing: 07.07.2026 घोषणाकीतारीख/Date of pronouncement: 07.07.2026 आदेश / ORDER This assessee’s appeal for assessment year 2019-20, arises against the Ld. CIT(Appeals)/National Faceless Appeal Centre, New Delhi’s order in DIN & Order No : ITBA/NFAC/S/250/2025- 26/108753939(1), dated 18.03.2026 involving proceedings under section 147 r.w.s144 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. 2. It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC’s detailed discussion has proceeded ex-parte

ITA 5275/DEL/2026 JAGJEET SINGH

against the assessee thereby affirming the Assessing Officer’s action

making the corresponding disallowances/additions herein. Nor do we

find any substantive lower appellate adjudication as contemplated u/s

250(6) of the Act requiring the CIT(A)/NFAC to first frame points of

determination followed by a detailed discussion thereupon.

vehemently argues during the course of hearing in support of CIT(A)’s

finding that the assessee had not filed any explanation or evidence

supporting it’s case and therefore, his instant appeal deserves to be

dismissed.

stand and are of the considered view that since both the learned lower

authorities has proceeded ex-parte against the assessee, possibility of

some communication gaps between the taxpayer and the arguing

counsel involving the newly introduced system of faceless hearings,

could not be altogether ruled out.

it appropriate to restore the assessee’s instant appeal back to the

learned Assessing Officer for it’s afresh appropriate adjudication,

within three effective opportunities subject to a rider that the taxpayer

ITA 5275/DEL/2026 JAGJEET SINGH

shall plead and prove the case at his own risk and responsibility, in

consequential proceedings. Ordered accordingly.

Order pronounced in the open court on 7th July, 2026.

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 31st July, 2026. f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ