VAIBHAV SHARMA,DELHI vs. ITO WARD 47(1), DELHI

PDF · subscribers
ITA 9148/DEL/2025Status: DisposedITAT Delhi29 April 2026AY 2014-152 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 provide an independent finding on the merits. Therefore, the appeals were restored to the NFAC for a fresh adjudication.

What were the facts?

The assessee's appeals arose from an ex-parte order passed by the National Faceless Appeal Centre (NFAC). The NFAC had decided the issue without adjudicating on the merits of the case.

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 271(1)(c),Section 147,Section 144

AI-generated summary — verify with the full judgment below

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

Before: SHRI M. BALAGANESH & SHRI ANUBHAV SHARMA

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 Nos. 9141 & 9148/Del/2025 (Assessment Years: 2014-15 and 2014-15) Vaibhav Sharma, Vs. ITO, 1833-35, Ground Floor, Ward-47(1), Hanuman Mandir, Jamna Delhi bazaar, Kashmere Gate, Delhi (Appellant) (Respondent) PAN: AUSPS8658Q 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 Nos. 9141 & 9148/Del/2025 for AY 2014-15, arise out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 28.10.2025 against the order of assessment passed u/s 271(1)(c) and u/s 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 26.096.2022 and 21.03.2022 by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’). 2. The preliminary issue to be decided in these appeals 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

ITA Nos. 9141 & 9148/Del/2025 Vaibhav Sharma 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 these appeals 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 appeals by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.

4.

In the result, the appeals of the assessee are 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 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →