SURENDRA KUMAR (LEGAL HEIR OF SHRI NATTHU SINGH),GAUTAM BUDH NAGAR vs. WARD 5(2)(1), NOIDA

ITA 7432/DEL/2026Status: DisposedITAT Delhi29 September 2026AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged that the CIT(A)/NFAC had proceeded ex-parte against the assessee, thereby affirming the Assessing Officer's disallowances and additions. The Tribunal also noted that the assessee did not appear before it. However, considering the larger interest of justice and the possibility of communication gaps when an ex-parte order is passed by the lower appellate authority, the Tribunal decided to restore the appeal back to the CIT(A)/NFAC. The assessee is granted three effective opportunities to plead and prove its case at its own risk and responsibility. The Tribunal did not decide the merits of the disallowances or additions.

What were the facts?

The assessee, Surendra Kumar (L/H Shri Natthu Singh), has filed an appeal for assessment year 2012-13 against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi. The impugned order, dated 05.05.2026, was passed under section 147/144 of the Income-tax Act, 1961. The Assessing Officer's actions, including disallowances and additions, were affirmed by the CIT(A)/NFAC. The assessee did not appear before the Tribunal. The Revenue argued that the assessee failed to provide any explanation or evidence to support its case.

What were the issues?

1. Whether the Tribunal should proceed ex-parte against the assessee when no one appears on their behalf, and the CIT(A)/NFAC has also proceeded ex-parte. Assessee's contentions: Not recorded as the assessee did not appear. Revenue's contentions: The learned Sr. DR argued in support of the CIT(A)'s finding, stating that the assessee had not filed any explanation or evidence supporting its case. The Revenue relied on the CIT(A)'s order which affirmed the Assessing Officer's actions.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 18.08.2026Pronounced: 18.08.2026

This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (for short, “CIT(A)/NFAC”), Delhi’s DIN and order no. ITBA/NFAC/S/250/2026-27/1088834958(1), dated 05.05.2026, involving proceedings under section 147/144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Surendra Kumar

Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.

2.

It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC in its detailed discussion has proceeded ex- parte against the assessee thereby affirmin

The order continues below.

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