GAGAN BHARTI EDUCATIONAL SOCIETY,DELHI vs. INCOME TAX OFFICER WARD EXEMPTION 1(2), DELHI

ITA 2275/DEL/2025Status: DisposedITAT Delhi06 January 2026AY 2018-19Bench: SHRI MAHAVIR SINGH, HON'BLE (Vice President), MRS. RENU JAUHRI, HON'BLE (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that although the assessee did not comply with the notices issued by the CIT(A), the order was passed without waiting for the assessee's response to the last notice. Therefore, the Tribunal deemed it appropriate to restore the matter to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee filed a NIL income return for AY 2018-19. The case was selected for scrutiny and the assessment order was passed at an income of Rs. 8,42,40,301/-. The assessee preferred an appeal before the CIT(A) which was dismissed ex-parte. The assessee has now filed an appeal before the Tribunal.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without waiting for the assessee's response to the last notice, and whether the assessment order was passed without considering the assessee's submissions.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 143(3A),Section 143(3B),Section 13(7),Section 115BBC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

Before: SHRI MAHAVIR SINGH, HON’BLE VICE- & MRS. RENU JAUHRI, HON’BLE

For Appellant: Shri Shivam Garg, Advocate
For Respondent: Shri Ajay Kumar Arora, Sr. DR
Hearing: 06.01.2026

PER RENU JAUHRI :

The above captioned appeal is preferred before the Tribunal against the order dated 12.03.2025, passed by Ld. CIT(A), National Faceless Appeal Centre (for short, NFAC), Delhi u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as, “Act”), in Appeal No. NFAC/2017-18/10038487 for A.Y. 2018-

19.2.

The Assessee has raised following grounds of Appeal which are reproduced as below:

“ 1. That on the facts and circumstances of the case and in law, the order passed by the National Faceless Appeal Centre Gagan Bharti Educational Society Delhi (hereinafter referred to as "NFAC") under Secti

The order continues below.

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