NAKSHATRA INFRAPROJECT NAGPUR,NAGPUR vs. ITO WARD 4(4) NAGPUR, NAGPUR

ITA 661/NAG/2025Status: DisposedITAT Nagpur18 June 2026AY 2015-163 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the NFAC order was passed without discussing the merits of the case, and the assessee had provided an email address but requested no service via email. Therefore, the case was restored to the Joint Assessing Officer for a fresh hearing on merits.

What were the facts?

The assessee's appeal was against an order from the National Faceless Appeal Centre (NFAC) which was based on the assessee's failure to respond to notices. The assessment itself was completed under section 147 read with section 144 of the Income Tax Act.

What were the issues?

Whether the NFAC order was validly passed without considering the merits of the case, and whether the assessee was denied a proper opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Shubham Jain, Advocate
For Respondent: Shri Surjit Kumar Saha, Sr.DR
Hearing: 16.06.2026Pronounced: 18.06.2026

PER ANUBHAV SHARMA, JM:

This appeal filed by the assessee is directed against the order of National Faceless Appeal Centre, Delhi, (for short, “CIT(A)”), dated 08/08/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”) which is emanating from the assessment order dated 01.03.2023 passed u/s. 147 r.w.s. 144 r.w.s. 144B of the Act, for the Assessment Year (AY) 2015-16. 2. On hearing both the sides, we find that order of NFAC is passed on the basis that assessee had failed to respond to the notices without there being any discussion on the merits of the grounds. We find that assessment was completed u/s. 147 r.w.s. 144 of the Act. It further comes up on appreciation of Form No.35 that a

The order continues below.

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