JAVAID AHMAD,WASHBUG PULWAMA vs. INCOME TAX OFFICER WARD, UDHAMPUR

ITA 634/ASR/2026Status: DisposedITAT Amritsar31 July 2026AY 2020-212 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the NFAC's decision was ex parte and lacked independent findings. Therefore, the appeal was restored to the NFAC for a fresh adjudication on merits.

What were the facts?

The assessee appealed an order from the NFAC for Assessment Year 2020-21. The NFAC had decided the issue ex parte without adjudicating on merits.

What were the issues?

Whether the NFAC's ex parte decision without proper adjudication on merits is sustainable. The need for a de novo adjudication by the NFAC.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, 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 09.02.2026 passed by the learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi dated for Assessment Year 2020-21. 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 of justice and fairplay, we deem it fit and appropriate

The order continues below.

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