BRAHTAKAR SAHKARI SAMITI MYDT BAKYAN ,DAMOH vs. INCOME TAX OFFICER WARD, 1 , SAGAR

ITA 249/JAB/2025Status: DisposedITAT Jabalpur29 September 2026AY 2019-205 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the NFAC dismissed the appeal ex-parte without sufficient time for the assessee to respond and without considering the proviso to Section 251(1)(a). The Tribunal set aside the order and remanded the case to the AO for fresh assessment.

What were the facts?

The assessee's appeal before the NFAC was dismissed ex-parte due to non-response to notices. The assessee claimed these notices were sent to an inaccessible email address and requested a remand for fresh adjudication.

What were the issues?

Whether the ex-parte dismissal of the appeal by the NFAC was justified, and if the matter should be remanded for fresh adjudication due to lack of proper notice and opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250,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: Mr Sapan Usrethe [‘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/250/2025-26/1077474976(1) dt. 23/06/2025 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. 144 of the Act passed by the National Faceless e-Asstt. Centre [‘Ld. AO’] for assessment year 2019-20 [‘AY’]. ITAT-Jabalpur Brahtakar Sahakari Samiti Mydt BakyanVs ITO ITA No. 249/JAB/2025 AY: 2019-20

2.

Without touching grounds of appeal we

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →