DEEPAK GOVINDRAO RAMDEVKAR,NEAR BEBALPATH KARANJA AT HATOTIPURA vs. INCOME TAX OFFICE, WARD-3, AKOLA, ITO BUILDING,AKOLA

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ITA 386/NAG/2025Status: DisposedITAT Nagpur12 June 2026AY 2016-173 pages
AI SummaryAllowed

What did the Tribunal hold?

The tribunal held that the CIT(A)'s order was passed without providing adequate opportunity to the assessee. The lack of proper notice service and consideration of grounds led to the decision.

What were the facts?

The assessee's appeal was dismissed by the CIT(A)/NFAC without adequate opportunity of being heard. The order lacked clarity on the mode of service of notices and satisfaction of complete service.

What were the issues?

Whether the CIT(A) order was passed without providing adequate opportunity of being heard to the assessee and whether the notice service was properly effected.

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 Respondent: Shri Pankaj Kumar, CIT DR
Hearing: 10.06.2026Pronounced: 12.06.2026

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 14/06/2024 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”), for the Assessment Year (AY) 2016-17.

ITA No. 386/NAG/2025 (Deepak Govindrao Ramdevkar)

2.

On hearing both the sides, we find the assessee has raised common ground that impugned was passed without adequate opportunity of being heard and we find from the impugned order of National Faceless Appeal Centre, Delhi, that issuance of notice is recorded, however, the mode of service of the notices and the satisfaction that services were complete is not there and relying on decision of Delhi Benches in case of CIT vs. Multiplan India Ltd. 38–ITD–320. The appeal was dismissed while there was complete non consideration of legal grounds and the grounds on merits on the basis of material available.

3.

In the light of aforesaid, the appeal of the assessee is allowed and the issues on merits as well as law are restored to the files of Ld. CIT(A) to give afresh opportunity of hearing to the assessee and pass an order afresh.

ITA No. 386/NAG/2025 (Deepak Govindrao Ramdevkar) 4. In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in open Court on 12.06.2026 Sd/– Sd/– ANUBHAV SHARMA KHETTRA MOHAN ROY ACCOUNTANT MEMBER JUDICIAL MEMBER Nagpur: Dated: 12/06/2026 Z.U, P.S Copy to: 1. The Assessee 2. The Revenue 3. The Pr.CIT concerned. 4. The DR, ITAT, Nagpur 5. Guard file. By order

Sr.PS/PS ITAT, Nagpur

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