M/S. J.S GROVER CONSTRUCTIONS.,PATHANKOT vs. DEPUTRY COMMISSIONER OF INCOME TAX-1, AMRITSAR

ITA 765/ASR/2025Status: DisposedITAT Amritsar29 July 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the NFAC had decided the issue ex parte without adjudicating on merits. Therefore, the appeal was restored to the NFAC for de novo adjudication.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 13 days. The ITAT condoned the delay after considering the reasons provided.

What were the issues?

Whether the NFAC's ex parte decision without proper adjudication on merits warrants a remand for fresh consideration.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI M. BALAGANESH AM, &

For Appellant: CA राज की ओर से/
Hearing: 28.07.2026Pronounced: 29.07.2026

PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dated 5.12.2025 passed by the learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi dated for Assessment Year 2022-23. 2. At the outset, it was brought to our notice that there is a delay of 13 days in filing the present appeal before the Tribunal.

Considering the reasons adduced in the condonation petition and keeping in view the settled proposition that substantial justice should prevail over technical considerations, we are satisfied that the 2 380/Asr/2026 assessee was prevented b

The order continues below.

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