TARSEM SINGH,AMRITSAR vs. INCOME TAX OFFICER, WARD-2(1), AMRITSAR , AMRITSAR

ITA 812/ASR/2025Status: DisposedITAT Amritsar29 July 20262 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the appeal to the Assessing Officer for de novo adjudication. The assessee was directed to cooperate for expeditious disposal, and the grounds were allowed for statistical purposes.

What were the facts?

The assessee appealed an order from the Commissioner of Income Tax (Appeals) NFAC. Both lower authorities had decided the issue ex parte without adjudicating on merits.

What were the issues?

Whether the lower authorities erred by deciding the issue ex parte without adjudicating on merits, and if the appeal should be restored for fresh adjudication.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI M. BALAGANESH AM, &

For Appellant: Shri Tej Mohan Singh, Advocate
Hearing: 27.07.2026Pronounced: 29.07.2026

PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dated 25.09.2025 passed by the learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC) Delhi for Assessment Year 2019-20. 2. On going through the grounds raised by the assessee and the orders of the lower authorities, we find that both the lower authorities had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. Hence, in the interest of justice

2 812/Asr/2025 and fairplay

The order continues below.

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