PREETI GUPTA,FARIDABAD V. INCOME TAX OFFICER, NFAC DELHI

ITA 2957/DEL/2025

AI Insights

The case involves an appeal by Preeti Gupta against the order of the National Faceless Appeal Centre (NFAC), which was passed without a hearing or independent finding on merits, violating the principles of natural justice. The appeal was initially listed multiple times without any appearance from the assessee. The Tribunal, after hearing the Departmental Representative and reviewing the materials, decided to remand the case back to the NFAC for a fresh decision, emphasizing the need for a fair hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 841585 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Appeal Filed On: 02-05-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 147

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 2957/Del/2025 (Assessment Year: 2018-19) Preeti Gupta, H. No. 468, Sector 17, Faridabad, Vs. Income Tax Officer, NFAC, Delhi (Appellant) (Respondent) PAN: BDCPG6426Q Assessee by : None Revenue by: Shri Om Prakash, Sr. DR Date of Hearing 27/01/2026 Date of pronouncement 26/02/2026 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.2657/Del/2025 for AY 2018-19, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 03.03.2025 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 27.03.2023 by the Assessing Officer, ITO, NFAC, Delhi (hereinafter referred to as ‘ld. AO’). 2. None appeared on behalf of the assessee despite issuance of notice. This appeal was listed on 30.10.2025, 18.12.2025 and 27.01.2026 i.e. today. On all these occasions, there was no appearance from the side of the assessee. Hence, we proceed to dispose of this appeal on hearing of the ld DR and based on the materials available on record. The ground Nos. 1, 3 and 4 raised by the assessee are challenging the violation of principle Printed from counselvise.com ITA No. 2957/Del/2025 Preeti Gupta Page | 2 of natural justice by the ld CIT(A) by deciding the appeal ex parte by ignoring the adjournment filed by the assessee. This goes to the root of the matter and hence, they are taken up first for adjudication. 3. We have heard the Learned DR and perused the materials available on record. On going through the grounds raised by the assessee and the order of the National Faceless Appeal Centre (NFAC), we 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 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. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 26/02/2026. -Sd/- -Sd/- (CHALLA NAGENDRA PRASAD) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 26/02/2026 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 "