RAMAN GOPIKISAN GANDHI,AKOLA vs. DCIT/ACIT CIRCLE - AKOLA, AKOLA

ITA 28/NAG/2026Status: DisposedITAT Nagpur19 June 2026AY 2014-154 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the NFAC's ex-parte order was passed without addressing the assessee's specific ground regarding the lack of cross-examination opportunity. The matter was restored to the AO to provide the assessee a hearing and the right to cross-examine the witness.

What were the facts?

The assessee's appeal was against an ex-parte order passed by the NFAC. The original assessment order under section 147 added income based on the statement of a third party, without providing the assessee an opportunity to cross-examine this person.

What were the issues?

Whether the assessment order is vitiated due to the denial of the opportunity to cross-examine the witness whose statement was solely relied upon for additions. Whether the NFAC properly addressed the assessee's grounds regarding procedural fairness.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri K.P. Dewani, Advocate
For Respondent: Shri Surjit Kumar Saha, Sr.DR
Hearing: 18.06.2026Pronounced: 19.06.2026

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 11/12/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”) which is emanating from the assessment order dated 30.03.2022 passed u/s. 147 r.w.s. 144B of the Act, for the Assessment Year (AY) 2014-15. 2. On hearing both the sides, we find that the impugned order of NFAC is passed exparte and the assessment order is passed u/s. 147 of the Act wherein addition has been made by the Ld. AO on account of transaction in the bank account of one Gajanan Vasantro Tonde. We find in para 7.1, Ld. AO observes that statement of Gajanan Vasantro Tonde is being rel

The order continues below.

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