ASHOK KUMAR GUPTA,JABALPUR vs. INCOME TAX OFFICER, WARD 1(1), JABALPUR

ITA 229/JAB/2025Status: DisposedITAT Jabalpur29 September 2026AY 2015-165 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the NFAC had issued five hearing notices to the assessee, allowing only six days for compliance, which is less than the reasonable period of at least fifteen clear days. The NFAC proceeded ex-parte without evidential material, written submissions, or assistance from the assessee, and without remanding the case to the AO, despite the proviso to Section 251(1)(a) of the Act. Relying on the Delhi High Court's decision in CIT Vs Jansampark Advertising & Marketing (P) Ltd., the Tribunal found that appellate authorities are duty-bound to remit files for fresh adjudication when assessments are carried out without reference to evidence. Therefore, the Tribunal set aside the impugned order and remanded the matter to the AO for de-novo adjudication, directing the AO to frame the assessment afresh on merits after considering evidential material, written submissions, and the assessee's explanation, and to pass a speaking order. The Tribunal explicitly stated that it was not commenting on the merits of the case.

What were the facts?

The assessee, Ashok Kumar Gupta, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Jabalpur Bench, challenging an order passed by the National Faceless Appeal Centre (NFAC), Delhi. The NFAC's order, dated 10/07/2025, was passed under Section 250 of the Income Tax Act, 1961, and stemmed from a reassessment order framed by the National Faceless e-Assistance Centre (AO) under Sections 147 read with 143(3) for the Assessment Year 2015-16. The assessee contended that due to a lack of proper notice, he could not furnish material to the AO or the NFAC. The notices were allegedly sent to an email address not accessed by the assessee. Both the assessment and the first appeal were decided ex-parte. The assessee sought a remand of the matter to the AO for fresh adjudication.

What were the issues?

1. Whether the ITAT should set aside the ex-parte order passed by the NFAC due to the assessee's alleged lack of proper notice and opportunity to present evidence, as per Section 253(1) of the Income Tax Act, 1961? Assessee's Contention: The assessee argued that for want of proper notice, he could not adduce material to assist the AO or the NFAC. The notices were sent to an email not accessed by him. Both the assessment and the first appeal were decided ex-parte. He requested a remand to the AO for fresh adjudication, undertaking to comply with future requests. Revenue's Contention: The Ld. DR (Revenue) could hardly object to the assessee's plea.

Which sections of the Income-tax Act were involved?

Section 253(1),Section 250,Section 147,Section 143(3),Section 246A,Section 249,Section 251(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, MP

Before: HON’BLE SHRI KUL BHARAT & SHRI G.D. PADMAHSHALI

For Appellant: Dr Hemant Modh [‘Ld. AR’]
For Respondent: Mr Rahul Pada [‘Ld. DR’]
Pronounced: 29/09/2026

PER G. D. PADMAHSHALI; This appeal is filed by the assessee u/s 253(1) of the Income Tax Act, 1961 [‘the Act’] which challenges DIN & Order No. ITBA/NFAC/S/250/2025-26/1078365259(1) dt. 10/07/2025 passed by the National Faceless Appeal Centre, Delhi [‘Ld. CIT(A)/NFAC’] u/s 250 of the Act which sprung out from re-assessment order framed u/s 147 r.w.s. 143(3) of the Act passed by the National Faceless e-Asstt. Centre [‘Ld. AO’] for assessment year 2015-16 [‘AY’].

ITAT-Jabalpur Ashok Kumar Gupta Vs ITO ITA No. 229/JAB/2025 AY: 2015-16

2.

At the physical hearing, the Ld. AR appearing on behalf of appellant, without touc

The order continues below.

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