MULAKH RAJ TALWAR ,DELHI vs. ITO NFAC WARD 43 (3) , NEW DELHI

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ITA 1825/DEL/2026Status: DisposedITAT Delhi15 July 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not given a proper opportunity to contest the case on merits. Therefore, the impugned orders were set aside, and the issues were restored to the Assessing Officer.

What were the facts?

The assessee appealed against an ex-parte assessment order passed under Section 147 r.w.s 144B. The assessee claimed non-service of notices at the assessment stage, which was not addressed by the NFAC.

What were the issues?

Whether the assessee was provided with adequate opportunity of being heard during the assessment proceedings. Whether the grounds regarding non-service of notices were properly addressed.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, DELHI

Hearing: 13.07.2026Pronounced: 15.07.2026

P a g e | 1 ITA No.1825/Del/2026 Mulakh Raj Talwar (AY: 2020-21) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI SANJAY AWATHI, ACCOUNTANT MEMBER ITA No.1825/Del/2026 (Assessment Year: 2020-21) Mulakh Raj Talwar Vs. ITO, (NFAC) J-6/91D, Rajouri Garden, Ward 43(3) New Delhi – 110027 New Delhi स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AAGPR5874Q Appellant .. Respondent Appellant by : None Respondent by : Sh. Balkrishan Gopal, Sr. DR Date of Hearing 13.07.2026 Date of Pronouncement 15.07.2026 O R D E R PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 24.12.2025 of the Ld. National Faceless Appeal Centre (NFAC) Delhi(hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No: ITBA/NFAC/S/250/2025-26/1084057497(1) arising out of the assessment order dated 26.02.2025 u/s 147r.w.s144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by Assessment Unit, Income Tax Department, for AY: 2020-21.

P a g e | 2 ITA No.1825/Del/2026 Mulakh Raj Talwar (AY: 2020-21) 2. None appeared for assessee in spite of notices. On hearing ld. DR and on perusal of impugned orders we find that the NFAC had mentioned of issuing of notices on 3 occasions but assesse had failed to respond, therefore, exparte order was passed. At the same time it appears from Form 35, that assessee had alleged that notices were not served at stage of assessment and grounds in that regard were raised. Same have not been addressed by ld. CIT(A) and on merits alone the findings are given. We find ld. AO observes in assessment order itself in para 43.3 that assessee had sought adjournment but thereafter no reply was filed.

3.

In the light of aforesaid discussion we consider it an appropriate case to give assesse an opportunity to contest on merits by setting aside the impugned orders, the issues on merits are restored to the files of ld. AO, to give fresh opportunity of hearing and pass an order afresh. The appeal is allowed for statistical purposes.

Order pronounced in the open court on 15.07.2026

Sd/- Sd/- (Sanjay Awasthi) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 15.07.2026 Rohit, Sr. PS

P a g e | 3 ITA No.1825/Del/2026 Mulakh Raj Talwar (AY: 2020-21) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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