DHARAM SINGH FAUZADAR,MATHURA V. ITO-WARD 1(3)(1), MATHURA

ITA 465/AGR/2025

AI Insights

The case involves an appeal by Mr. Dharam Singh Fauzadar against the order of assessment passed by the Income Tax Officer under sections 147 and 144B of the Income-tax Act, 1961, for the assessment year 2018-19. The appeal was initially decided ex parte by the NFAC without merit adjudication. The Income Tax Appellate Tribunal (ITAT), Agra Bench, found this procedure inadequate and restored the case to the NFAC for a thorough re-examination, emphasizing the need for a fair hearing and the opportunity for the assessee to present additional evidence and grounds.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831906 (ITAT-AGRA)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 10-10-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: ANKUR AGARWAL
• Keywords: Opportunity of being heard
• Section: 147

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 465/AGR/2025 (Assessment Year: 2018-19) Mr. Dharam Singh Fauzadar, 216/353, D, Krishna Nagar, Sonkh Road, Mathura Vs. Income Tax Officer, Ward-1(3)(1), Agra (Appellant) (Respondent) PAN: AABPF1531A Assessee by : Shri Ankur Agarwal, CA Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 21/01/2026 Date of pronouncement 21/01/2026 O R D E R 1. The appeal in ITA No. 465/AGR/2025 for AY 2018-19, arises out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 12.08.2025 against the order of assessment passed u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 17.03.2023 by the Assessing Officer, Assessment Unit, Income Tax Department (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 Printed from counselvise.com ITA No. 465/AGR/2025 Mr. Dharam Singh Fauzadar Page | 2 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. -Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER Dated: 21/01/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "