SANJAY KARNWAL,SAHARANPUR vs. INCOME TAX OFFICER, WARD-3(3)(5), SAHARANPUR

PDF · subscribers
ITA 4719/DEL/2025Status: DisposedITAT Delhi15 May 2026AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the NFAC's ex parte order was not justified as it failed to decide the issue on merits. Therefore, the appeal was restored to the NFAC for a fresh adjudication.

What were the facts?

The assessee's appeal arose from an ex parte order passed by the National Faceless Appeal Centre (NFAC). The NFAC had decided the issue without adjudicating on merits or providing independent findings.

What were the issues?

Whether the NFAC was justified in passing an ex parte order without adjudicating the issue on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: SHRI M. BALAGANESH & SHRI ANUBHAV SHARMAShri Sanjay Karnwal,

For Appellant: Shri Ankit Gupta, Adv
For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Hearing: 12/05/2026Pronounced: 15/05/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 4719/Del/2025 (Assessment Year: 2011-12) Shri Sanjay Karnwal, Vs. Income Tax Officer, 3, Inderpuri Colony, Ward-3(3)(5), Chakrota Road, Saharanpur, UP Saharanpur, UP (Appellant) (Respondent) PAN: ALXPK7281M

Assessee by : Shri Ankit Gupta, Adv Revenue by: Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 12/05/2026 Date of pronouncement 15/05/2026

O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.4719/Del/2025 for AY 2011-12, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 11.07.2025 against the order of assessment passed u/s 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 31.12.2018 by the Assessing Officer, ITO, Ward-3(3)(3), Saharanpur (hereinafter referred to as ‘ld. AO’).

2.

The preliminary issue to be decided in this appeal is as to whether the Learned NFAC was justified in passing an ex parte order in the facts and circumstances of the instant case.

ITA No. 4719/Del/2025 Shri Sanjay Karnwal

3.

We have heard the rival submissions and perused the materials available on record. Further, 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 of justice and fairplay we deem it fit and appropriate to restore this appeal to file of ld NFAC for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 15/05/2026.

-Sd/- -Sd/- (ANUBHAV SHARMA) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 15/05/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Latest GST High Court judgments

Search GST case law →