NEHA GUPTA,DELHI vs. INCOME TAX OFFICER WARD 14(3), DELHI, DELHI

PDF · subscribers
ITA 6077/DEL/2025Status: DisposedITAT Delhi26 May 2026AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the NFAC for de novo adjudication, emphasizing the need for a fair hearing and opportunity for the assessee to present their case. The NFAC was directed to consider the assessee's submissions and pass a speaking order.

What were the facts?

The assessee's appeal before the NFAC was decided ex parte without securing the assessee's presence or obtaining their written submissions. The NFAC proceeded to hear the appeal on merits despite this.

What were the issues?

Whether the NFAC erred in deciding an appeal ex parte without providing the assessee a reasonable opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI

Before: SHRI MAHAVIR SINGH & SHRI M. BALAGANESH

For Appellant: Shri Pranshu Singhal , CA, Shri Rahul Bhardwaj, Ca
For Respondent: Shri Manish Gupta, Sr. DR
Hearing: 24/03/2026Pronounced: 26/05/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 6077/Del/2025 (Assessment Year: 2014-15) Neha Gupta, Vs. ITO 5/4 Rohtak Road Jaidev Ward-14(3) Park, New Delhi Delhi (Appellant) (Respondent) PAN: AHDPG5872C

Assessee by : Shri Pranshu Singhal , CA Shri Rahul Bhardwaj, Ca Revenue by: Shri Manish Gupta, Sr. DR Date of Hearing 24/03/2026 Date of pronouncement 26/05/2026

O R D E R PER M. BALAGANESH, AM 1. The appeal in ITA No.6077/Del/2025 for AY 2014-15, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 04.07.2025 against the order of assessment passed u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 25.05.2023 by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’).

2.

On going through the grounds raised by the assessee and the order of the National Faceless Appeal Centre (NFAC), we find that the ld NFAC had decided the issue ex parte without securing the presence of the assessee. Eventhough

ITA No. 6077/Del/2025 Neha Gupta

the appeal has been decided by the ld NFAC on merits, it is a fact that the same was heard without hearing the assessee and without obtaining the written submissions of the assessee. Hence, in the interest of justice and fairplay, we deem it fit and appropriate to restore this appeal to file of ld NFAC for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. The ld NFAC is also directed to consider the written submissions of the assessee and pass a speaking order uninfluenced by earlier decision taken and decide the appeal in accordance with law. Hence, the grounds raised by the assessee are allowed for statistical purposes.

3.

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

Order pronounced in the open court on 26/05/2026.

-Sd/- -Sd/- (MAHAVIR SINGH) (M. BALAGANESH) VICE PRESIDENT ACCOUNTANT MEMBER

Dated: 26/05/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →