DILIP KUMAR BANSAL,AGRA vs. INCOME TAX OFFICER 2(1)(1) , AGRA

PDF · subscribers
ITA 535/AGR/2025Status: DisposedITAT Agra21 January 2026AY 2012-13Bench: SHRI M. BALAGANESH (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal restored the appeal to the file of the ld. NFAC for de novo adjudication, ensuring the assessee is given a reasonable opportunity of being heard and can furnish further evidence. The assessee is directed to cooperate with the NFAC.

What were the facts?

The assessee, Dilip Kumar Bansal, appealed against an assessment order passed under Section 144 read with Section 147 of the Income-tax Act, 1961. The ld. NFAC had decided the issue ex parte without adjudicating on the merits.

What were the issues?

The key legal issue was whether the ld. NFAC erred in deciding the appeal ex parte without a merits-based adjudication, thus requiring a fresh hearing.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Manuj Sharma, Adv
For Respondent: Shri Anil Kumar, Sr. DR
Hearing: 21/01/2026Pronounced: 21/01/2026

AY 2012-13, arises out of the order of the Addl/ JACIT(A), Mumbai [hereinafter referred to as ‘ld. JCIT(A)’, in short] dated 19.09.2025 against the order of assessment passed u/s 144 r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 05.11.2019 by the Assessing Officer, ITO, Ward-2(1)(1), Agra (hereinafter referred to as ‘ld. AO’).

2.

I have heard the rival submissions and perused the materials available on record. On perusal of the order of the ld 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 that the assessee be given reasonable opportunity of being heard. The assessee is at liberty to furnish further evidences and additional grounds , if any, in support of his contentions. 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.

3.

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

Order pronounced in the open court on 21/01/2026.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →