VIVEK,MATHURA vs. INCOME TAX OFFICER 1(3)(1), MATHURA
Facts
The assessee filed an appeal against a penalty levied under Section 272A(1)(d) of the Income-tax Act, 1961. The National Faceless Appeal Centre (NFAC) had decided the issue ex parte without a merits-based adjudication.
Held
The tribunal condoned a 70-day delay in filing the appeal and restored the case to the NFAC for a de novo adjudication. The NFAC is directed to provide the assessee a reasonable opportunity of being heard and consider any further evidence or grounds.
Key Issues
The key legal issue was the justification of the penalty levied under Section 272A(1)(d) and whether the CIT(A) was correct in confirming it, especially given the ex parte decision by the NFAC.
Sections Cited
Section 272A(1)(d)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH “SMC”: AGRA
The appeal in ITA No. 558/AGR/2025 for AY 2019-20, arises out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 17.07.2025 against the order of assessment passed u/s 272A(1)(d) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 12.06.2024 by the Assessing Officer, NeAC, Delhi (hereinafter referred to as ‘ld. AO’).
At the outset, I find that there is delay in filing the appeal by the assessee by 70 days. Considering the reasons adduced in the condonation petition, in the interest of substantial justice, I am inclined to condone the delay and admit the appeal of the assessee for adjudication.
ITA No.558/AGR/2025 Vivek
The only effective issue to be decided in this appeal is as to whether the ld CIT(A) was justified in confirming the penalty levied u/s 272A(1)(d) of the Act in the facts and circumstances of the instant case.
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, we 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 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. Hence, 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 21/01/2026.
-Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER Dated: 21/01/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT Page | 2
ITA No.558/AGR/2025 Vivek
CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi
