SANATAN DHARM MAHILA MAHAVIDYALAYA SOCIETY ,HANSI vs. ITO EXEMPTION, ROHTAK

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ITA 9149/DEL/2025Status: DisposedITAT Delhi29 April 2026AY 2016-172 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the NFAC passed ex parte orders without independent findings. Therefore, in the interest of justice, the appeals were restored to the NFAC for de novo adjudication.

What were the facts?

The assessee's appeals for AYs 2016-17 and 2022-23 were decided ex parte by the NFAC without adjudicating the issues on merits. The assessee is challenging these ex parte orders.

What were the issues?

Whether the NFAC was justified in passing ex parte orders without adjudicating the appeals on merits.

Which sections of the Income-tax Act were involved?

Section 271(a)(c),Section 144,Section 144B

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. 9149 & 9150/Del/2025 (Assessment Years: 2016-17 and 2022-23) Sanatan Dharm Mahila Vs. ITO, Mahavidyalya Society, Near Exemptions, PNB, Umra Gate Branch, Rohtak Hansi, Haryana (Appellant) (Respondent) PAN: AAGTS1845R 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. 9149 & 9150/Del/2025 for AYs 2016-17 and 2022-23, arise out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 30.01.2025 for AY 2016-17 and dated 29.10.2025 for AY 2022-23 against the order of assessment passed u/s 271(a)(c) dated 24.01.2022 for AY 2016-17 and u/s 144 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 14.02.2024 for AY 2022-23 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

ITA Nos. 9149 & 9150/Del/2025 Sanatan Dharm Mahila Mahavidyalya Society

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 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

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