OMBEER SINGH,MEERUT vs. ITO WARD 2(3)(5), HAPUR

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ITA 27/DEL/2026Status: DisposedITAT Delhi13 May 2026AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the NFAC had passed an ex parte order without adjudicating the issue on merits. Therefore, the ITAT restored the appeal to the NFAC for a fresh adjudication, ensuring the assessee is given a reasonable opportunity to be heard.

What were the facts?

The assessee's appeal before the National Faceless Appeal Centre (NFAC) was decided ex parte. The assessee is now appealing this ex parte order to the Income Tax Appellate Tribunal (ITAT).

What were the issues?

Whether the NFAC was justified in passing an ex parte order without deciding the appeal on merits.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

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 Ombeer Singh,

For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Hearing: 13/05/2026Pronounced: 13/05/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 27/Del/2026 (Assessment Year: 2012-13) Shri Ombeer Singh, Vs. ITO, H. No. 522, Kuchesar Ward-3(3)(5), Road chaupala, Garh Hapur Road, Fatehpur Babugarh, Hapur (Appellant) (Respondent) PAN: CIUPS3363N

Assessee by : None Revenue by: Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 13/05/2026 Date of pronouncement 13/05/2026

O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.27/Del/2026 for AY 2012-13, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 14.12.2024 against the order of assessment passed u/s 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 20.12.2019 by the Assessing Officer, ITO, Ward-2(3)(5), Hapur (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.

ITA No. 27/Del/2026 Shri Ombeer Singh

3.

We have heard the ld DR 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 13/05/2026.

-Sd/- -Sd/- (ANUBHAV SHARMA) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 13/05/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

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