DR B R AMBEDKAR VIDHI MAHAVIDHYALAYA,JHANSI vs. INCOME-TAX OFFICER, WARD-EXEMPTION, AGRA, AGRA

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ITA 293/AGR/2026Status: DisposedITAT Agra21 May 2026AY 2017-20182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the NFAC passed ex-parte orders without independent findings on merits. Therefore, in the interest of justice, the appeals were restored to the NFAC for de novo adjudication, with a direction for a reasonable opportunity of hearing.

What were the facts?

The assessee filed appeals against ex-parte orders passed by the National Faceless Appeal Centre (NFAC). The NFAC had decided the issues without adjudicating them on merits, leading to the present appeals before the ITAT.

What were the issues?

Whether the NFAC was justified in passing ex-parte orders without adjudicating the issues on merits.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 271F,Section 147/144,Section 271(1)(b),Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH “DB”: AGRA

Before: SHRI M. BALAGANESH & SHRI SUNIL KUMAR SINGH

For Appellant: Shri Deependra Mohan, CA
For Respondent: Shri Anil Kumar, Sr. DR
Hearing: 21/05/2026Pronounced: 21/05/2026

INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “DB”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA Nos. 284 to 293/AGR/2026 (Assessment Years: 2015-16 to 2017-18) Dr. BR Ambedkar Vidhi Vs. ITO, Mahavidhyalaya, Ward Exemption, 176/12, Kachahri Agra Crossing, Kanpur Road, Jhansi (Appellant) (Respondent) PAN: AAHFD1218J Assessee by : Shri Deependra Mohan, CA Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 21/05/2026 Date of pronouncement 21/05/2026

O R D E R PER BENCH: 1. The instant batch of ten appeals involve the single assessee herein in ITA Nos. 284 to 293/AGR/2026 for AYs 2015-16 and 2017-18 arise against ld National Faceless Appeal Centre, Delhi orders dated 19.01.2026 (for AY 2015- 16)) and dated 20.01.2026 for AY 2017-18 respectively against the order of assessment passed u/s 271(1)(c), 271F, 147/144, 271(1)(b), 270A of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by Assessment Unit, Income Tax Department (hereinafter referred to as ‘ld. AO’). Identical issues are involved in all these appeals and hence they are taken up together and disposed of by this common order for the sake of convenience.

2.

The preliminary issue to be decided in these appeals is as to whether the Learned NFAC was justified in passing an exparte order in the facts and circumstances of the instant case.

ITA Nos. 284 to 293/AGR/2026 Dr. BR Ambedkar Vidhi Mahavidhyalaya

3.

We have heard the rival submissions and perused the materials available on record. Further, 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 adjudicating the issue on merits giving its independent finding. Hence, in the interest of justice and fairplay we deem it fit and appropriate to restore these appeals 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 appeals by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.

4.

In the result, the appeals of the assessee are allowed for statistical purposes.

Order pronounced in the open court on 21/05/2026.

-Sd/- -Sd/- (SUNIL KUMAR SINGH) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 21/05/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, AGRA BENCH

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