VIJAY KUMAR KALA,DEHRADUN vs. ITO, DEHRADUN

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ITA 24/DDN/2024Status: DisposedITAT Dehradun21 March 2025AY 2016-17Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI M. BALAGANESH (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the NFAC failed to provide an independent finding and simply reiterated the assessment order. Therefore, the appeal was restored to the NFAC for a fresh adjudication.

What were the facts?

The assessee's appeal was dismissed ex parte by the NFAC without an independent finding on merits. The NFAC order merely reproduced the assessment order.

What were the issues?

Whether the NFAC properly adjudicated the appeal on merits or merely reproduced the assessment order.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH “SMC”, NEW DELHI

For Appellant: Shri Rajiv Sahni, CA
For Respondent: Shri A. S. Rana, Sr. DR
Hearing: 21/03/2025Pronounced: 21/03/2025

O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in AY 2016-17, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] in appeal No. ITBA/NFAC/S/250/2023- 24/1059890353(1) dated 18.01.2024 against the order of assessment passed u/s 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 29.09.2021 by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’).

2.

The preliminary ground raised by the assessee is that the ld NFAC had dismissed the appeal of the assessee ex parte without giving independent finding on merits. Since, it goes to the root of the matter we deem it fit and appropriate to address the same.

We have heard the rival submissions and perused the materials 3. available on record. We find that absolutely no finding has been given by the NFAC and it had merely reproduced the assessment order and dismissed the appeal of the assessee. Hence, we deem it fit and appropriate to restore this appeal to the file of ld NFAC 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 ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.

4.

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

Order pronounced in the open court on 21/03/2025.

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