VRAHATTAKAR SEVA SAHKARI SAMEETI, MARYADITYA ,SHIVPUR SEONI MALWA vs. NATIONAL FACELESS ASSESSMENT CENTER, DELHI

ITA 121/JAB/2023Status: DisposedITAT Jabalpur15 May 2026AY 2018-196 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that both assessment and appellate proceedings were conducted without evidence or submissions from the assessee. Following judicial precedents, the Tribunal set aside the impugned order and remitted the case to the Assessing Officer for fresh assessment.

What were the facts?

The assessee, a cooperative society, filed a NIL income return claiming deductions. Due to non-compliance with notices during scrutiny and the first appeal, assessment and appellate orders were passed ex-parte. The assessee cited COVID-19 restrictions as a reason for non-compliance.

What were the issues?

Whether ex-parte assessment and appellate proceedings conducted without evidence and submissions due to non-compliance, exacerbated by COVID-19, warrant a remand for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144,Section 69C,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, MP

Before: HON’BLE SHRI KUL BHARAT & SHRI G.D. PADMAHSHALI

For Appellant: Mr Ayush Gupta [‘Ld. AR’]
For Respondent: Mr N.M. Prasad [‘Ld. DR’]
Pronounced: 15/05/2026

PER G. D. PADMAHSHALI; The DIN & Order No. ITBA/NFAC/S/250/2023- 24/10531364(1) dt. 24/05/2023 passed by National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 250 of the Income Tax Act, 1961 [‘the Act’] which in turn dealt with assessment order passed u/s 143(3) r.w.s.144B of the Act by National Faceless e-Asstt. Centre, Delhi [‘Ld. AO’] anent to assessment year 2018-19 [‘AY’ hereinafter] is challenged by the captioned assessee by the present appeal.

ITAT-Jabalpur Vrahattakar Seva Sahakari Sameeti, Maryaditya Vs NFeAC ITA No. 121/JAB/2023 AY: 2018-19

2.

Briefly stated, facts of the case are that; the assessee is a C

The order continues below.

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