What did the Tribunal hold?

The Tribunal found that the NFAC's dismissal was based on a lack of proper hearing opportunity. Therefore, the case was restored to the CIT(A) for fresh adjudication on both merits and legal issues.

The assessee's appeal was dismissed by the NFAC without providing a proper opportunity of hearing. The NFAC's order cited notices, but lacked clarity on their issuance and service. The assessee also claimed no notices were sent to their provided email.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without affording the assessee a proper opportunity of hearing.

Jijau Commercial Co-Op Bank… vs DCIT | s.250 | ITAT Nagpur 2026

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri K.P. Dewani, Advocate

For Respondent: Shri Pankaj Kumar, CIT-DR

Hearing: 09.06.2026Pronounced: 09.06.2026

PER ANUBHAV SHARMA, JM:

This appeal filed by the assessee is directed against the order of National Faceless Appeal Centre, Delhi, (for short, “CIT(A)”), dated 24/03/2025, passed under section 250 of the Income Tax Act, 1961 (for short, “Act”) which is emanating from the assessment order dated 24.12.2019 passed u/s. 143(3) of the Act by the DCIT, Circle-

ITA No. 359/NAG/2025 (Jijau Commercial Co-op. Bank Ltd.) Amrawati, Amrawati, for the Assessment Year (AY) 2017-18.

On hearing both the sides, we find that amongst other grounds on merits, assessee also raised ground No.1 that appeal was dismissed by NFAC without giving proper opportunity of hearing to the assessee.

Though, Ld. Departmental Representative (DR), defended the impugned order, we find that in para 4.1 NFAC records the dates of notices, however there is no satisfaction as to what mode of issuance of notices and their services, relying on the decision of Hon'ble Supreme Court in the case of CIT vs. B.N. Bhatacharjee & Another (118 ITR 461) appeal was dismissed. Learned counsel pointed out that no notices were issued in the email provided in Form No. 35.

In the light of the aforesaid circumstances, we consider it appropriate case to restore the issues on merits as well as on legal issues to the file of Ld.CIT(A) for adjudication afresh as contemplated u/s. 250(6) of the Act.

ITA No. 359/NAG/2025 (Jijau Commercial Co-op. Bank Ltd.) The Ld. CIT(A) shall grant the assessee an adequate opportunity of being heard before passing the order.

In the result, appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in open Court on 09.06.2026

sd/- sd/- ANUBHAV SHARMA KHETTRA MOHAN ROY ACCOUNTANT MEMBER JUDICIAL MEMBER Nagpur: Dated: 09/06/2026 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: 2026.06.09 17:52:25 +05'30' Senior Private Secretary ITAT, Nagpur

JIJAU COMMERCIAL CO-OP BANK LIMITED,AMRAVATI vs. DCIT/ ACIT CIRCLE AMRAVATI MAHARASHTRA, AMRAVATI

What did the Tribunal hold?

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