GURPREET SINGH,VILLAGE BHOJIAN TARN TARAN vs. INCOME TAX OFFICER, WARD 1, TARN TARAN , TARN TARAN

ITA 323/ASR/2026Status: DisposedITAT Amritsar29 July 2026AY 2015-162 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 appealed against an order of the NFAC. The NFAC decided the issue ex parte without adjudicating on merits.

What were the issues?

Whether the NFAC's ex parte decision without merits is sustainable. The need for de novo adjudication by the NFAC.

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 21.01.2026 passed by the learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi dated for Assessment Year 2015-16. 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

2 323/Asr/2026 of justice and fairplay, we deem it fit and appropri

The order continues below.

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