RANA INDUSTRIES ,GHAZIABAD vs. ITO WARD 3(2)(4), MUZAFFARNAGAR

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ITA 57/DEL/2026Status: DisposedITAT Delhi22 May 2026AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that while notices were issued, the assessee failed to appear, leading to an ex-parte order. The legal grounds raised by the assessee were not properly dealt with.

What were the facts?

The assessee appealed against an ex-parte order passed by the NFAC for AY 2013-14. The assessee claimed they were not given an adequate opportunity of hearing.

What were the issues?

Whether the NFAC order was passed without providing an adequate opportunity of hearing to the assessee and if the legal grounds were properly addressed.

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, “B” BENCH, DELHI

Before: SHRI S RIFAUR RAHMAN & SHRI ANUBHAV SHARMA

Hearing: 18.05.2026Pronounced: 22.05.2026

P a g e | 1 ITA No. 57/del/2026 Rana Industries (AY; 2013-14) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI

BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.57/Del/2026 (Assessment Year: 2013-14)

Rana Industries Vs. ITO, Ward-3(2)(4) 4th KM Stone, Meerut Muzzaffarnagar, Road, Muzaffarnagar, UP-251003 UP-251003 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AAIFR7704A Appellant .. Respondent

Appellant by : Sh. Venketesh, Chaurasia, Adv. Respondent by : Sh. Rajesh Kumar Dhanesta, Sr. (DR)

Date of Hearing 18.05.2026 Date of Pronouncement 22.05.2026 O R D E R PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated 22.09.2025 of the Ld. National Faceless Appeal Centre (in short ‘NFAC’)

P a g e | 2 ITA No. 57/del/2026 Rana Industries (AY; 2013-14) Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) DIN & Order No : ITBA/NFAC/S/250/2025- 26/1080995619(1) arising out of the assessment order dated 29.03.2022 u/s 147 r.w.s 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by NFAC, Delhi for AY: 2013-14.

2.

On hearing both sides we find that assessee has raised the ground that the impugned order was passed by the NFAC without adequate opportunity of hearing. Ld. DR has however, submitted that NFAC has examined the issue on merits as well.

3.

On going through the impugned order we find that though notices were issued to the assessee on ITBA portal and e-mail mentioned in Form 35. However, as the assessee has failed to appear and respond the order was passed ex-parte. We find that assessee had raised legal grounds which have not been dealt properly.

4.

We thus consider it an appropriate case to restore issues on merits as well as law to the files of ld. CIT(A) to give fresh opportunity of hearing to the assessee and decide the appeal afresh on facts as well as law. Accordingly

P a g e | 3 ITA No. 57/del/2026 Rana Industries (AY; 2013-14) appeal is allowed for statistical purposes with consequences to follow as directed above.

Order pronounced in the open court on 22.05.2026

Sd/- Sd/- (S Rifaur Rahman) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 22.05.2026 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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