SHIVA NARAYAN GUPTA,INDORE vs. DCIT 1(1), INDORE

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ITA 721/IND/2025Status: DisposedITAT Indore13 January 2026AY 2007-086 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee had filed the requisite documents for the first appeal (Form No. 35, Grounds of Appeal, Statement of Facts, etc.) to the CIT(A), Indore, on 28.04.2014, under the then-prevailing physical mode. Subsequently, the first appeal proceedings were migrated to the Faceless System, and the CIT(A), NFAC passed the impugned orders. The Tribunal observed that due to this migration, the documents filed under the physical mode might not have been available to the NFAC, leading to the dismissal of appeals on the grounds of non-prosecution and non-filing of requisite documents. Consequently, the Tribunal found the impugned orders passed by the CIT(A), NFAC to be improper. The Tribunal set aside the impugned orders and remitted all the matters back to the file of the CIT(A), NFAC for adjudication afresh. The assessee was directed to avail fresh opportunities, re-file the required documents, and make a full representation without seeking unnecessary adjournments. The appeals were allowed for statistical purposes.

What were the facts?

The assessee, Shiva Narayan Gupta, filed a batch of eleven appeals before the Income Tax Appellate Tribunal (ITAT), Indore Bench, for Assessment Years (AYs) 1996-97 to 2002-03 and 2004-05 to 2007-08. These appeals were against orders dated 17.06.2025 passed by the Commissioner of Income-Tax (Appeals)-NFAC, Delhi. The NFAC orders arose from assessment orders dated 29.03.2014 passed by the Deputy Commissioner of Income-tax, Circle-3(1), Indore, under Section 143(3)/147 of the Income-tax Act, 1961. The assessee's primary contention was that the NFAC had dismissed the appeals on technical grounds without considering the merits, due to a perceived lack of documentation, despite the documents having been filed physically with the CIT(A), Indore, prior to the migration of proceedings to the faceless system.

What were the issues?

1. Whether the learned CIT(A), NFAC erred in treating the appeal as defective and dismissing it for want of documents already submitted on 28.04.2014 (question of fact and law, concerning procedural compliance). 2. Whether the learned CIT(A), NFAC erred in not considering that the entire reassessment proceedings are bad in law and void ab initio (question of law, concerning the validity of the assessment). 3. Whether the learned CIT(A), NFAC erred in not considering the facts and submissions of the appellant and dismissing the case on technical grounds (question of fact and law, concerning the merits of the dismissal). Assessee's Contentions: - The assessee argued that the CIT(A), NFAC erred in dismissing the appeals on technical grounds, specifically for want of documents that had already been submitted on 28.04.2014 to the CIT(A), Indore, under the physical mode. The assessee contended that due to the migration of appeals to the faceless system, the documents filed physically might have been missed by the NFAC. The assessee also argued that the reassessment proceedings were bad in law and void ab initio, and that the CIT(A), NFAC failed to consider the facts and submissions properly. Revenue's Contentions: The judgment records no specific contentions from the Revenue.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI

For Appellant: Shri Shashank Sharma, AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 06.01.2026Pronounced: 13.01.2026

आदेश/ O R D E R

Per Bench:

1.

This bunch of eleven (11) appeals filed by assessee for Assessment-Years [“AYs”] 1996-97 to 2002-03 & 2004-05 to 2007-08 is directed against eleven (11) separate orders of first-appeals, all dated 17.06.2025 and passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A), NFAC”], which in turn arise out of respective assessment-orders dated 29.03.2014

Page 1 of 6 to 707 & 703 to 704/Ind/2025 A Ys:1996-1997 to 1998-99 & 1999-2000 to 2000-01 & & 717, 718 to 721/Ind/2025 A Ys:2001-02 & 2002-03, 2004-05 to 2007-08 passed by learned Deputy Commissioner of Income-tax, Circle-3(1), Indore [“AO”] u/s 143(3)/147 of Income-tax Act, 1961.

2.

We have heard learned Representatives of both sides and carefully perused the case record.

3.

Learned Representatives of both sides are ad idem that the grounds raised by assessee in all these appeals and the underlying facts/issues involved are identical, therefore these appeals are disposed of by this single order for the sake of brevity and convenience. For the sake of reference, the grounds raised in first appeal of AY 1996-97 are re-produced below:

“1.That the Id. CIT(A) erred in treating the appeal defective and dismissed on want of documents already submitted on 28.04.2014. 2.That the Id. CIT(A) erred in not considering the fact that the entire reassessment proceedings are bad in law and void ab initio. 3.That the Id. CIT (A) erred in not considering the facts and submission of the appellant and dismissed the case on technical grounds. 4.That the appellant craves leave to alter, amend, delete, add OR modify any ground of appeal

.”

4. Ld. AR for assessee invited our attention to the order of first-appeal being passed by CIT(A) for AY 1996-97 reading as under and submitted that in all matters, similar order has been passed:

Page 2 of 6 to 707 & 703 to 704/Ind/2025 A Ys:1996-1997 to 1998-99 & 1999-2000 to 2000-01 & & 717, 718 to 721/Ind/2025 A Ys:2001-02 & 2002-03, 2004-05 to 2007-08

Page 3 of 6 to 707 & 703 to 704/Ind/2025 A Ys:1996-1997 to 1998-99 & 1999-2000 to 2000-01 & & 717, 718 to 721/Ind/2025 A Ys:2001-02 & 2002-03, 2004-05 to 2007-08

5.

Thereafter it emerged, on further discussions and perusal of case record, that the assessee filed requisite documents of first-appeal (Form No. 35, Grounds of Appeal, Statement of Facts, etc.) to CIT(A), Indore on 28.04.2014 under “physical mode” then prevailing [copies of the documents so filed are placed in case file]. Subsequently, the proceeding of first-appeal

Page 4 of 6 to 707 & 703 to 704/Ind/2025 A Ys:1996-1997 to 1998-99 & 1999-2000 to 2000-01 & & 717, 718 to 721/Ind/2025 A Ys:2001-02 & 2002-03, 2004-05 to 2007-08 was migrated to Faceless System and the CIT(A), NFAC passed impugned orders under Faceless System. Therefore, due to migration of assessee’s first appeals from physical regime to faceless regime, there was a change from CIT(A), Indore to CIT(A), NFAC and hence the papers filed by assessee under physical mode to CIT(A), Indore might have missed attention or may not be available to the new CIT(A), NFAC. Therefore, in the situation, the impugned orders passed by CIT(A), NFAC dismissing assessee’s first-appeals on the footing of non-prosecution and also on the footing of non-filing of requisite documents (Form No. 35, Grounds of Appeal, Statement of Facts, Assessment Order, etc.) are not proper. Faced with this situation, we set aside the impugned orders passed by CIT(A), NFAC and remit all these matters to the file of CIT(A), NFAC for adjudication afresh after giving fresh opportunities to assessee. The Ld. AR for assessee acknowledged in open court that the assessee shall avail those opportunities; re-file the copies of documents as may be required by CIT(A), NFAC and also make a full representation to CIT(A), NFAC without seeking unnecessary adjournments.

Ordered accordingly.

Page 5 of 6 to 707 & 703 to 704/Ind/2025 A Ys:1996-1997 to 1998-99 & 1999-2000 to 2000-01 & & 717, 718 to 721/Ind/2025 A Ys:2001-02 & 2002-03, 2004-05 to 2007-08 6. Resultantly, these appeals are allowed for statistical purpose.

Order pronounced in open court on 13/01/2026

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