OM ARUNODAYA BAHHUDESIYA,WARDHA vs. ITO WARD-2, WARDHA, WARDHA

ITA 764/NAG/2025Status: DisposedITAT Nagpur18 June 2026AY 2015-163 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the NFAC order was silent on the mode of service of notices, despite the assessee's specific request not to be served by email. Therefore, the matter was restored to the Assessing Officer for a fresh opportunity of hearing.

What were the facts?

The assessee's appeal before the NFAC was dismissed for non-appearance and failure to file submissions. The assessment order was passed under section 147 read with section 144 of the Act, involving additions for cash and time deposits.

What were the issues?

Whether the NFAC order was passed without proper service of notice to the assessee, and whether the issues of cash and time deposits were correctly dealt with.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 69A,Section 69,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Ameenuddin Khan, Adv. &, Shri Shubham Jain, 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 01/09/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”) which is emanating from the assessment order dated 24.03.2023 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 NFAC has dismissed the appeal of the assessee wherein assessee had failed to appear and file submissions, while certain observations on merits were also made. Apparently, the assessment order has been passed u/s. 147 r.w.s. 144 of the Act. Ld.DR has, though, defended impug

The order continues below.

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