AMAR SINGH,AGRA vs. INCOME TAX OFFICER, WARD-1(1)(1), AGRA

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ITA 602/AGR/2025Status: DisposedITAT Agra03 February 2026AY 2012-13Bench: SHRI M. BALAGANESH (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal restored the appeal to the NFAC for a de novo adjudication, emphasizing the need for a merits-based decision and providing the assessee a reasonable opportunity of being heard. The assessee was directed to cooperate for expeditious disposal.

What were the facts?

The assessee appealed against the confirmation of a penalty levied under Section 271(1)(c) of the Income-tax Act, 1961, by the National Faceless Appeal Centre (NFAC). The NFAC had decided the issue ex parte without a merits-based adjudication.

What were the issues?

The key legal issue was whether the NFAC was justified in confirming the penalty under Section 271(1)(c) without adjudicating the issue on merits.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Anurag Singh, Adv
For Respondent: Shri Anil Kumar, Sr. DR
Hearing: 21/01/2026Pronounced: 03/02/2026

AY 2012-13, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 23.10.2025 against the order of assessment passed u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 02.08.2021 by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’).

2.

The only effective issue to be decided in this appeal is as to whether the learned NFAC was justified in confirming the levy of penalty under section 271(1)(c ) of the Act in the facts and circumstances of the instant case.

3.

I have heard the rival submissions and perused the materials available on record. On perusal of the order of the learned NFAC, I find that the ld NFAC had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. Hence, in the interest of justice and fairplay, I deem it fit and appropriate to restore this appeal to 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 except due to exceptional or bonafide circumstances. 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 03/02/2026.

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