VIDYAWATI RAMPAL SAHU,NAGPUR vs. ITO WARD 4(3), NAGPUR

ITA 689/NAG/2025Status: DisposedITAT Nagpur18 June 2026AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the ex-parte order was passed without proper notice and noted an error in the assessment year. The case was therefore restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte without proper notice. An inadvertent error in the assessment year (2012-13 instead of 2013-14) was also noted in the CIT(A)'s order.

What were the issues?

Whether the CIT(A) order passed ex-parte without proper notice is valid, and the impact of an incorrect assessment year mentioned in the order.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Kapil Hirani, Advocate
For Respondent: Shri Pankaj Kumar, CIT-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 17/09/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”) which is emanating from the assessment order dated 30.03.2016 passed u/s. 143(3) of the Act by the ITO, Ward-4(3), Nagpur, for the Assessment Year (AY) 2013-14. 2. On hearing both the sides, we find that impugned order of NFAC has been passed exparte and the learned counsel submits that there was no notice of hearing. Form No.35 mentions of email of professional and that notices could have been served by email. However, the impugned order is silent about manner and mode of service of notices. It further comes up that in t

The order continues below.

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