KISHORE HANSRAJ JHAM,NAGPUR vs. DCIT/ACIT CENTRAL CIRCLE 2(1), NAGPUR

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ITA 607/NAG/2025Status: DisposedITAT Nagpur16 June 2026AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found it appropriate to grant the assessee an opportunity to be heard on merits. The issues were restored to the CIT(A) for a fresh hearing and order.

What were the facts?

The assessee's appeal was decided ex-parte by the National Faceless Appeal Centre (NFAC) due to non-appearance and lack of submissions. The assessee claimed no notices were issued, while the Revenue contended notices were sent to the provided email.

What were the issues?

Whether proper notice was served to the assessee for the appellate proceedings, and if not, whether the ex-parte order should be set aside to allow a hearing on merits.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Milind Bhusari, Adv
For Respondent: Shri Pankaj Kumar, CIT DR
Hearing: 15.06.2026Pronounced: 16.06.2026

PER ANUBHAV SHARMA, JM:

This appeal filed by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals) (for short, “CIT(A)”), dated 15/09/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”), for the Assessment Year (AY) 2022-23.

ITA No. 607/NAG/2025 (Kishore Hansraj Jham)

2.

On hearing both the sides, we find that the impugned order has been passed by National Faceless Appeal Centre, Delhi, due to non–appearance and filing of no submissions by the assessee while NFAC has also made same observations on merits.

3.

Ld. AR submitted that no notices were issued to the assessee and the same has been vehemently disputed by Ld. DR submitting that the notices were issued wherein it appears from the order of National Faceless Appeal Centre, Delhi that notices were sent to specific e–mail given by the assessee in the appeal memo, however, Form 35 mentions of e–mail, but also mentions that notices be not served by e– mail.

4.

In the light of aforesaid facts and circumstances, we consider it appropriate case to give assessee an opportunity of hearing to contest on merits. The issues on merits as well as law are restored to the files of Ld. CIT(A) so as to give fresh opportunity of hearing and pass an order afresh.

ITA No. 607/NAG/2025 (Kishore Hansraj Jham)

5.

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

Order pronounced in open Court on 16.06.2026 Sd/– Sd/– ANUBHAV SHARMA KHETTRA MOHAN ROY ACCOUNTANT MEMBER JUDICIAL MEMBER

Nagpur: Dated: 16/06/2026 Z.U, P.S Copy to: 1. The Assessee 2. The Revenue 3. The Pr.CIT concerned. 4. The DR, ITAT, Nagpur 5. Guard file. By order

Sr.PS/PS ITAT, Nagpur

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