KRISHNA CONSTRUCTION CO ,HARYANA vs. ITOW ARD 1 (4) , FARIDABAD

PDF · subscribers
ITA 9142/DEL/2025Status: DisposedITAT Delhi29 April 2026AY 2019-202 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the NFAC had decided the issue ex parte without adjudicating on merits. Therefore, in the interest of justice, the appeal was restored to the NFAC for de novo adjudication.

What were the facts?

The assessee's appeal before the NFAC was decided ex parte without a decision on merits. The assessee contended that the NFAC passed an ex parte order without proper adjudication.

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

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Mukesh Jain, CA, Shri Samyak Jain, Adv
For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Hearing: 29/04/2026Pronounced: 29/04/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 9142/Del/2025 (Assessment Year: 2019-20) Krishna Constructions Co, Vs. ITO, 101, Dwarka Complex, Ward-1(4), Sector=16, Faridabad, Faridabad Haryana (Appellant) (Respondent) PAN: AALFK5067E Assessee by : Shri Mukesh Jain, CA Shri Samyak Jain, Adv Revenue by: Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 29/04/2026 Date of pronouncement 29/04/2026

O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 9142/Del/2025 for AY 2019-20, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 03.10.2025 against the order of assessment passed u/s 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 13.02.2024 by the Assessing Officer, NFAC, Delhi (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 exparte order in the facts and circumstances of the instant case.

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 Page | 1

ITA No. 9142/Del/2025 Krishna Constructions Co

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 29/04/2026.

-Sd/- -Sd/- (ANUBHAV SHARMA) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 29/04/2026 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 →

Recent GST High Court judgments

Search GST case law →