SACHIN SHRINIVAS SARDA,CHANDRAPUR vs. ITO WARD-2, CHANDRAPUR

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ITA 429/NAG/2025Status: DisposedITAT Nagpur12 June 2026AY 2015-163 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) did not examine the merits of the case. Therefore, the appeal was allowed for statistical purposes.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte without considering the merits or legal grounds. The assessee had also challenged the order under Section 263 in a separate appeal before the Tribunal.

What were the issues?

Whether the CIT(A) erred by dismissing the appeal ex-parte without adjudicating on the merits and legal grounds raised by the assessee.

Which sections of the Income-tax Act were involved?

Section 144,Section 263,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Rachit Thakar, Adv
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 27/06/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”), for the Assessment Year (AY) 2015-16.

ITA No. 429/NAG/2025 (Sachin Srinivas Sarda) 2. On hearing both the sides, we find that the impugned order of National Faceless Appeal Centre, Delhi, is against the order under Section 144 read with Section 263 of the Income Tax Act, 1961 and wherein the appeal of the assessee has been dismissed ex–parte following decision of Hon'ble Supreme Court in B.N. Bhattachargee 118 ITR 461 SC while assessee had also raised questions of law.

3.

Ld. Counsel has submitted that the order under Section 263 dated 27.03.2024 is also under challenge before this Tribunal vide ITA No. 295/NAG/2024. However, as the present appeal arises out of an impugned order wherein National Faceless Appeal Centre, Delhi, has not entered the merits of the case at all including legal grounds, we find no substance in the grounds on merits before us.

4.

We allow the appeal for statistical purposes 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. 429/NAG/2025 (Sachin Srinivas Sarda) 6. 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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