ZEENAT KAUSAR MOHAMMAD HAFIZ,AMRAVATI vs. I.T.O., WARD - 3, AMRAVATI, AMRAVATI

ITA 769/NAG/2025Status: DisposedITAT Nagpur18 June 2026AY 2014-154 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the NFAC did not consider the merits of the case. Given that the issue was pending before the Civil Court and relevant evidence could not be filed, the Tribunal restored the issues to the Assessing Officer for a fresh decision.

What were the facts?

The assessee's appeal was filed with a delay of 17 days, which was condoned. The National Faceless Appeal Centre (NFAC) dismissed the appeal without entering into merits, relying on a Supreme Court decision. The assessment was completed under section 144 r.w.s. 147, with an addition made under section 69 regarding a property transaction.

What were the issues?

Whether the NFAC erred in dismissing the appeal without considering the merits, and if the matter should be remanded to the AO for fresh consideration due to pending civil litigation and inability to produce evidence.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 69,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Swetanshu Dev, 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 29/08/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”) which is emanating from the assessment order dated 17.12.2019 passed u/s. 144 r.w.s. 147 of the Act by the ITO, Ward-3, Amravati, for the Assessment Year (AY) 2014-15. 2. On hearing both the sides, we find that appeal has been filed with delay of 17 days and in that regard, assessee has filed an application for condonation of delay. As the delay is not of substantial period, the same is condoned and the appeal is admitted for hearing.

3.

Further, we find that NFAC has dismissed the appeal of the a

The order continues below.

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