PARAG MANOHAR PARDHI,NAGPUR vs. ITO WARD 1(4), NAGPUR

ITA 723/NAG/2025Status: DisposedITAT Nagpur18 June 2026AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. The case was restored to the AO to provide the assessee with a fresh opportunity for hearing and to pass a fresh order on merits.

What were the facts?

The assessee's appeal before the ITAT was filed after a delay, with the assessee claiming non-receipt of notices as they reside in Dubai. The CIT(A) order was passed ex-parte without discussing the merits of the case.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified due to non-service of notices, and whether the additions made on account of unsecured loans were based on sufficient evidence.

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 25/06/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”) which is emanating from the assessment order dated 30.03.2023 passed u/s. 147 r.w.s. 144 of the Act by the ITO, Ward-1(4), Nagpur, for the Assessment Year (AY) 2015-16. 2. On hearing both the sides, we find that the order of NFAC is passed exparte. Learned counsel has submitted that no notices were served by the Ld. Tax Authorities. An affidavit of assessee is filed bringing forth that there is delay in filing the appeal before this Tribunal and the assessee is residing in Dubai for the past

The order continues below.

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