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

ITA 535/AGR/2025

AI Insights

The case involves an appeal by Dilip Kumar Bansal against the order of assessment passed by the Income Tax Officer, Ward-2(1)(1), Agra, under sections 144 and 147 of the Income-tax Act, 1961. The appeal was initially decided ex parte by the ld NFAC without a merit-based adjudication. In the interest of justice and fair play, the Income Tax Appellate Tribunal Agra Bench, led by Accountant Member Shri M. Balaganesh, decided to restore the appeal to the ld NFAC for a fresh examination, allowing the assessee to present further evidence and additional grounds if necessary.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831910 (ITAT-AGRA)
• Duration Of Justice: 2 month(s) 2 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: 18-11-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: MANUJ SHARMA
• Keywords: Opportunity of being heard
• Section: 147; 144

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 535/AGR/2025 (Assessment Year: 2012-13) Dilip Kumar Bansal, 108, New Adarsh Nagar, balkeshwer, Agra Vs. Income Tax Officer, Ward-2(1)(1), Agra (Appellant) (Respondent) PAN: AIVPB5536B Assessee by : Shri Manuj Sharma, Adv 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. 535/AGR/2025 for 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 Printed from counselvise.com ITA No. 535/AGR/2025 Dilip Kumar Bansal Page | 2 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 "