WARDHA URBAN AND RURAL COOPERATIVE CREDIT SOCIETY LIMITED,WARDHA vs. ITO WARD-2, WARDHA

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ITA 625/NAG/2025Status: DisposedITAT Nagpur16 June 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the NFAC order was silent on the mode of service, and notices were to be served via email. Therefore, the case was restored to the NFAC for a fresh hearing and decision.

What were the facts?

The assessee's appeal before the NFAC was dismissed for non-appearance and non-filing of submissions. The assessee's counsel contended that they were not properly served with notices.

What were the issues?

Whether the assessee was properly served with notices by the NFAC, and if not, whether the dismissal of the appeal for non-appearance was justified.

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 Kapil Hirani, Adv
For Respondent: Shri Surjit Kumar Saha, Sr. 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)/NFAC, Delhi, (for short, “CIT(A)”), dated 19/09/2025 passed under

ITA No. 625/NAG/2025 (Wardha Urban and Rural CooperativeCredit Societ Ltd.)

section 250 of the Income Tax Act, 1961 (for short, “Act”), for the Assessment Year (AY) 2019-20.

2.

On hearing both the sides, we find that the National Faceless Appeal Centre, Delhi, has passed an order dismissing the appeal of the assessee for non–appearance and non filing of the submissions by the assessee. Ld. Counsel has submitted that the assessee was not served.

3.

Though the Ld. DR has vehemently supported the impugned order submitting that adequate notices were issued, we find that the impugned order of National Faceless Appeal Centre, Delhi, is silent and the mode of service of the notice in Form 35 mentions notices were to be served by the e–mail.

4.

In light of the aforesaid, we consider it appropriate case to restore the issues on merits as well as law to the files of National Faceless Appeal Centre, Delhi, and fresh opportunity of hearing shall be provided to the assessee and order shall be passed afresh.

ITA No. 625/NAG/2025 (Wardha Urban and Rural CooperativeCredit Societ Ltd.)

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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