M/S G. B. ENTERPRISES,DELHI vs. ITO, WARD-35(5), DELHI

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ITA 3028/DEL/2026Status: DisposedITAT Delhi15 July 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the assessee should be given an opportunity to contest the case on merits. The impugned order was set aside, and the issues were restored to the CIT(A) for a fresh hearing.

What were the facts?

The assessee filed an appeal before the NFAC, but failed to appear, leading to an ex-parte decision. The ITAT noted that the impugned order did not clearly indicate the mode of service of notice and whether proper notices were issued.

What were the issues?

Whether the ex-parte order passed by the NFAC was valid without proper proof of service of notice. Whether the assessee was denied a fair opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA&

Hearing: 13.07.2026Pronounced: 15.07.2026

P a g e | 1 ITA No.3028/Del/2026 M/S. G. B. Enterprises (AY: 2016-17)

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.3028/Del/2026 (Assessment Year: 2016-17)

M/s G.B. Enterprises Vs. ITO Ward-35(5) 2716/19, Ram Singh Delhi Market, Kashmere Gate, Delhi – 110 006 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAFG0033F Appellant .. Respondent

Appellant by : Sh. Ankit Kumar, Adv. Respondent by : Sh. Amit Shukla, 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 26.08.2025 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/250/2025-26/1080022756(1) arising out of the assessment order dated 31.03.2024 u/s 147 r.w.s 144 of the

P a g e | 2 ITA No.3028/Del/2026 M/S. G. B. Enterprises (AY: 2016-17) Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by AO at NaFAC, for AY: 2016-17.

2.

On hearing both sides we find that among other grounds on merits assesse has raised legal grounds but before ld. First Appellate Authority assesse had failed to appear and the appeal was decided ex-parte. The impugned order however, does not show the mode of service and satisfaction that notice were issued. We find from copy of Form 35 available on record that assesse had given email, however, if notice were issued on that email is not reflected from the impugned order. Thus, the assesse be given an opportunity to contest on merits.

3.

Appeal is allowed for statistical purposes. Impugned order is set aside. The issues on facts as well as law are restored to the files of ld. CIT(A) to give fresh opportunity of hearing to the assesse and pass an order afresh.

Order pronounced in the open court on 15.07.2026

Sd/- Sd/- (Amitabh Shukla) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated 15.07.2026 Rohit, Sr. PS

P a g e | 3 ITA No.3028/Del/2026 M/S. G. B. Enterprises (AY: 2016-17)

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