MALWA GRAMIN BANK (NOW PUNJAB GRAMIN BANK),PREM BASTI ROAD, SANGRUR vs. DEPUTY COMMISSIONER OF INCOME TAX, AAYKAR BHAWAN, SUNAM ROAD, SANGRUR

ITA 994/CHANDI/2024Status: DisposedITAT Amritsar31 July 2026AY 2018-20192 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the NFAC for de novo adjudication. The assessee was directed to cooperate for expeditious disposal, and the grounds were allowed for statistical purposes.

What were the facts?

The assessee filed an appeal against the order of the NFAC for AY 2018-19. The NFAC had decided the issue ex parte without adjudicating on merits.

What were the issues?

Whether the NFAC's ex parte decision without merit adjudication was proper, and the need for a fresh adjudication.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, ‘DB’ AMRITSAR

Before: SHRI M. BALAGANESH AM, &

Hearing: 30.07.2026Pronounced: 31.07.2026

PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dated 24.07.2024 passed by the learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi dated for Assessment Year 2018-19. 2. On going through the grounds raised by the assessee and the order of the National Faceless Appeal Centre (NFAC), we find that the ld. NFAC had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. Hence, in the interest

2 994/Chandi/2024 of justice and fairplay, we

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →