BRIJ KISHOR,FATEHABAD, AGRA vs. INCOME TAX OFFICER 2(1)(1), SANJAY PLACE AGRA

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ITA 79/AGR/2026Status: DisposedITAT Agra02 April 2026AY 2017-182 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed the order ex parte without adjudicating the issue on merits. Therefore, to ensure justice and fair play, the appeal was restored to the CIT(A) for de novo adjudication, with a direction for the assessee to cooperate and be given a reasonable opportunity to be heard.

What were the facts?

The assessee's appeal arises from an order by the NFAC, Delhi. The assessee did not appear for the hearing, and the tribunal proceeded based on the Revenue's representative and available records. The assessee raised a preliminary ground regarding a violation of natural justice principles.

What were the issues?

Whether the order passed by the CIT(A) violated the principles of natural justice by deciding ex parte without independent adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

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

Hearing: 19/03/2026Pronounced: 19/03/2026

O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in for AY 2017-18, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 27-11-2025 against the order of assessment passed u/s 147 r.w.s. 144 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 22-03-2022 by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’).

2.

None appeared on behalf of the assessee despite issuance of notice. Hence we proceed to dispose of this appeal on hearing the Learned DR and based on materials available on record.

3.

The assessee had raised a preliminary ground that the order of Learned CITA was passed in violation of principles of natural justice. We proceed to dispose of the same first.

4.

We have heard the Learned DR and perused the materials available on record. On perusal of the order of the Learned CITA, we find that the Learned CITA 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 Learned CITA 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 the Learned CITA for expeditious disposal of the appeal by not taking unwarranted adjournments except due to exceptional or bonafide circumstances. The assessee is also given liberty to raise additional grounds, if any, and furnish additional evidences, if any, in support of his contentions. With these observations, the grounds raised by the assessee are allowed for statistical purposes.

5.

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

Order pronounced in the open court on 19/03/2026.

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