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

ITA 602/AGR/2025

AI Insights

The case involves Amar Singh, the appellant, contesting a penalty levied under section 271(1)(c) of the Income-tax Act, 1961, by the Income Tax Officer, Ward-1(1)(1), Agra, for the assessment year 2012-13. The penalty was initially confirmed by the NFAC, Delhi, in an order dated 23.10.2025. The Tribunal found procedural inadequacies in the NFAC's handling of the appeal, specifically the lack of a merit-based decision and the ex parte nature of the previous ruling. Consequently, the Tribunal restored the appeal to the NFAC for a thorough re-examination.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 834485 (ITAT-AGRA)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 26-12-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: ANURAG SINGH
• Keywords: Opportunity of being heard
• Section: 271(1)(c)

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 602/AGR/2025 (Assessment Year: 2012-13) Amar Singh, 47/19-A, Krishna Puri, Garhi Bhadoria Bodla, Agra Vs. Income Tax Officer, Ward-1(1)(1), Agra (Appellant) (Respondent) PAN: BHYPS9872H Assessee by : Shri Anurag Singh, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 21/01/2026 Date of pronouncement 03/02/2026 O R D E R 1. The appeal in ITA No. 602/AGR/2025 for 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 Printed from counselvise.com ITA No. 602/AGR/2025 Amar Singh Page | 2 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. -Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER Dated: 03/02/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "