PUSAD URBAN ZP EMPLOYEES CO.OP CREDIT SOCIETY LTD,PUSAD vs. ITO, YAVATMAL

ITA 771/NAG/2025Status: DisposedITAT Nagpur18 June 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the NFAC's order was passed ex parte without considering the merits of the case. Therefore, the appeal was allowed for statistical purposes to enable a fresh hearing.

What were the facts?

The assessee's appeal was dismissed ex parte by the National Faceless Appeal Centre (NFAC) without any observations on merits. The assessee claimed they were not served with any notices, and the NFAC's order did not specify the email address used for communication.

What were the issues?

Whether the NFAC's ex parte order was valid without proper service of notice and consideration of merits. Whether the assessee was provided with a reasonable opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri P.M. Gandhi, CA
For Respondent: Shri Surjit Kumar Saha, Sr. DR
Hearing: 17.06.2026Pronounced: 18.06.2026

PER ANUBHAV SHARMA, JM:

This appeal filed by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi, (for short, “CIT(A)”), dated 11/11/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”), for the Assessment Year (AY) 2020-21. 2. On hearing both sides, we find that the impugned order has been passed by National Faceless Appeal Centre, Delhi, ex parte without any observations on merits. Ld. Counsel has submitted that the assessee was not served with any notices. We find that National Faceless Appeal Centre, Delhi, in its order does not mention about the e–mail address on which notices were issued, though in Form

The order continues below.

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