SITABAI DNYANESHWAR KHANTE,NAGPUR vs. ITO WARD-1(3), NAGPUR

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ITA 487/NAG/2025Status: DisposedITAT Nagpur12 June 2026AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the issues to the CIT(A) for fresh adjudication on merits and law. The assessee is to be granted a reasonable opportunity of being heard.

What were the facts?

The assessee failed to appear before the CIT(A) despite notices, leading to the dismissal of their appeal. The CIT(A) also noted a lack of evidence regarding a request to refer the matter to the DVO for Section 50C valuation.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-appearance without considering the merits of the case, and whether the valuation for Section 50C purposes was correctly handled.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 50C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

Before: SHRI ANUBHAV SHARMA & SHRI KHETTRA MOHAN ROY

For Appellant: Shri Himesh Demble, CA
For Respondent: Shri Surjit Kumar Saha, Sr.DR
Hearing: 11.06.2026Pronounced: 12.06.2026

PER BENCH:

This appeal filed by the assessee is directed against the order of National Faceless Appeal Centre, Delhi, (for short, “CIT(A)”), dated 21/06/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”) which is emanating from the assessment order dated 09.03.2023

ITA No. 487/NAG/2025 (Sitabai Dnyaneshwar Khante) passed u/s. 147 of the Act by the ITO, Ward-1(3), Nagpur for the Assessment Year (AY) 2015-16.

2.

On hearing both the sides, we find that assessee failed to appear before the Ld. First Appellate Authority (FAA) and the Ld. FAA has observed that in spite of notices issued, assessee had not filed submissions and thereafter following the judgment of Hon'ble Supreme Court in the case of CIT vs. B.N. Bhattacharya (118 ITR 461), appeal was dismissed. At the same time, NFAC also observed that there was no evidence to show that appellant-assessee requested the Ld.AO to refer the matter to the Departmental Valuation Officer (DVO) for valuation for the purpose of section 50C of the Act that being pure question of law which could have been decided on the basis of facts available, but the NFAC failed to determine the same on merits.

3.

In the light of the aforesaid, we deem it appropriate to restore the issues on merits as well as law to the files of the Ld. CIT(A) for adjudication afresh in accordance with

ITA No. 487/NAG/2025 (Sitabai Dnyaneshwar Khante) law after affording the assessee a reasonable opportunity of being heard. Accordingly, the impugned order is set aside and the appeal is allowed for statistical purposes.

4.

In the result, appeal filed by 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 vr/- Copy to: 1. The Assessee 2. The Revenue 3. The Pr.CIT concerned. 4. The DR, ITAT, Nagpur 5. Guard file. By order Vukkem Digitally signed by Vukkem Rambabu Rambabu Date: 2026.06.15 10:24:53 +05'30' Senior Private Secretary ITAT, Nagpur

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