SHER SINGH,VILLAGE GHUBAYA TEHSIL JALALABAD WEST FAZILKA vs. INCOME TAX OFFICER WARD 2(4) ABOHAR, DASNAPUR FILLING STATION

ITA 998/ASR/2025Status: DisposedITAT Amritsar29 July 2026AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the NFAC's decision was ex parte and lacked independent findings. Therefore, the appeal was restored to the NFAC for fresh adjudication.

What were the facts?

The assessee preferred an appeal against the order of the NFAC for AY 2012-13. The NFAC had decided the issue ex parte without adjudicating on merits.

What were the issues?

Whether the NFAC's ex parte decision without proper adjudication on merits is sustainable.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, ‘DB’ AMRITSAR

Before: SHRI M. BALAGANESH AM, &

For Appellant: CA राज की ओर से/
For Respondent: Smt. Kulwinder Kaur, Sr.DR
Hearing: 27.07.2026Pronounced: 29.07.2026

PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dated 09.10.2025 passed by the learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi dated for Assessment Year 2012-13. 2. On going through the grounds raised by the assessee and the order of the National Faceless Appeal Centre (NFAC), we find that the ld. NFAC had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. Hence, in the interest

2 998/Asr/2025 of justice and fairplay, we deem it fit and appropriate to r

The order continues below.

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