ANITA GOYAL,GWALIOR vs. INCOME TAX OFFICR 2(2) GWALIOR, GWALIOR
Facts
The assessee's appeal against an assessment order was decided ex parte by the NFAC on 11.12.2025, despite giving time until 12.12.2025 for submissions. The NFAC also failed to address additional legal grounds raised by the assessee and simply set aside the appeal to the AO.
Held
The Tribunal found that the NFAC decided the appeal prematurely and did not consider the additional legal grounds. Therefore, the Tribunal restored the appeal to the NFAC for de novo adjudication, directing it to admit and dispose of all grounds, including the additional legal grounds, after providing a reasonable opportunity of being heard to the assessee.
Key Issues
Whether the NFAC erred in deciding the appeal ex parte without waiting for the assessee's submissions and in not adjudicating the additional legal grounds raised by the assessee.
Sections Cited
Section 147, Section 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH “SMC”: AGRA
Before: SHRI M. BALAGANESH
INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER
ITA No. 623/AGR/2025 (Assessment Year: 2011-12) Anita Goyal, Vs. Income Tax Officer, 426, Tansen Nagar, Gwalior Ward-2(2), Gwalior (Appellant) (Respondent) PAN: ACNPG3631L Assessee by : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 22/01/2026 Date of pronouncement 23/01/2026
O R D E R 1. The appeal in ITA No. 623/AGR/2025 for AY 2011-12, arises out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 11.12.2025 against the order of assessment passed u/s 147/144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 13.12.2018 by the ld Assessing Officer, ITO, Ward-3(1), Gwalior (hereinafter referred to as ‘ld. AO’).
I have heard the rival submissions and perused the materials available on record. On perusal of the order of the ld NFAC and the evidences filed by the ld AR, I find that the ld NFAC had fixed the date of hearing to submit the details on or before 12.12.25. Hence the assessee is provided time to file the submissions upto 12.12.25. But I find that the ld NFAC without waiting fort eh submissions of the assessee decided the appeal ex parte on 11.12.25 itself without adjudicating the issue on merits giving its independent finding. Further the ld NFAC had not whispered about the additional legal grounds raised by the
ITA No. 623/AGR/2025 Anita Goyal assessee before it. The ld NFAC had simply set aside the entire appeal to the file of ld AO. I find that the additional legal grounds go to the root of the matter and are relevant for adjudication of the appeal , which the ld NFAC ought to have disposed of, before resorting to setting aside of the appeal to the file of ld AO. 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 that the assessee be given reasonable opportunity of being heard. The ld NFAC is directed to admit the additional legal grounds and dispose of the same in accordance with law in addition to the original and additional grounds raised earlier. With these observations, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 23/01/2026.
-Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER Dated: /01/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi
