SATISH KUMAR SAHU,JHANSI vs. INCOME TAX OFFICER, JHANSI

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ITA 228/AGR/2026Status: DisposedITAT Agra20 May 2026AY 2017-182 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found that the NFAC's decision was ex parte and lacked independent findings. Therefore, the appeal was restored to the NFAC for a fresh adjudication on merits.

What were the facts?

The assessee's appeal arose from an ex parte order by the NFAC without a decision on merits. The ITAT reviewed the grounds and the NFAC's order.

What were the issues?

Whether the NFAC's ex parte order was justified and if the appeal should be adjudicated on merits.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Sanjeev Agarwal, CA
For Respondent: Shri Anil Kumar, Sr. DR
Hearing: 20/05/2026Pronounced: 20/05/2026
1.

The appeal in ITA No. 228/AGR/2026 for AY 2017-18, arises out of the order of the ld National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 14.01.2026 against the order of assessment passed u/s 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 04.05.2023 by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’).

2.

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 this appeal 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 appeal

ITA No. 228/AGR/2026 Satish Kumar Sahu

by not taking unwarranted adjournments except due to exceptional or bonafide circumstances. With these observations, the grounds raised by the assessee are allowed for statistical purposes.

3.

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

Order pronounced in the open court on 20/05/2026.

-Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER Dated: 20/05/2026 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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