GUPTA INTERNATIONAL INDUSTRIES LIMITED,NAGPUR vs. INCOME TAX OFFICER, WARD 1(2), NAGPUR

ITA 700/NAG/2025Status: DisposedITAT Nagpur18 June 2026AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the NFAC order was passed without proper procedure, as it did not address the grounds raised by the assessee and lacked clarity on the service of notices in set-aside proceedings. Therefore, the matter was restored to the Assessing Officer for a fresh assessment.

What were the facts?

The assessee's appeal was against an order passed by the NFAC without the assessee's response or any merit-based observations. The original assessment order involved disallowance of various expenditures and was passed under section 143(3) r.w.s. 154 of the Act.

What were the issues?

Whether the NFAC order was validly passed without considering the assessee's submissions and merits. Whether proper procedure was followed for issuing notices in set-aside proceedings.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 154,Section 250,Section 254

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Rajesh Loya, CA
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 16/09/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”) which is emanating from the assessment order dated 29.03.2023 passed u/s. 143(3) r.w.s. 254 r.w.s. 144B of the Act, for the Assessment Year (AY) 2010-11. 2. On hearing both the sides, it transpires that NFAC has passed the order without any response of the assessee and without there being any observations on the merits of the grounds which were raised. The issue involved in the assessment order was disallowance of various expenditure and we find that the impugned order was passed u/s. 14

The order continues below.

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