NANAJI LAXMAN KONDAWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(1), NAGPUR, NAGPUR

ITA 97/NAG/2026Status: DisposedITAT Nagpur16 June 2026AY 2009-20103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the mode of service of notices was unclear and that the assessee's counsel's address should be provided in Form-35. For ends of justice, the assessee is granted another opportunity to contest the merits.

What were the facts?

The assessee's appeal was dismissed by the NFAC for lack of information. The assessee's counsel claimed no notices were received. Previously, the matter was set aside to the CIT(A) for fresh adjudication.

What were the issues?

Whether the appeal was rightly dismissed for lack of information due to non-receipt of notices, and whether a fresh opportunity for hearing should be granted.

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 Manoj G. Moryani, Adv
For Respondent: Shri Pankaj Kumar, CIT DR
Hearing: 12.06.2026Pronounced: 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 04/12/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”), for the Assessment Year (AY) 2009-10. 2. On hearing both the sides, we find that the National Faceless Appeal Centre, Delhi, has dismissed the appeal of the assessee for the lack of information in regard to the grounds raised. Ld. Counsel has submitted that no notices were received. We find that in Form– 35, address of the assessee’s counsel be provided for service of the notice. Further, it transpires that earlier vide ITA no. 11/NAG/2021, order dat

The order continues below.

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