RAJESHVAR,GHAZIABAD V. ASSESSING OFFICER, GHAZIABAD

ITA 7372/DEL/2025

AI Insights

The case involves appeals by the assessee, Rajeshwar, against the orders of the National Faceless Appeal Centre (NFAC), Delhi, which confirmed the additions made by the Assessing Officer regarding unexplained credit entries in the bank account for the assessment years 2015-16 to 2017-18. The Tribunal noted that both the NFAC and the initial assessments were conducted ex parte, without a thorough examination of the merits of the case. Consequently, the Tribunal restored the matter to the Assessing Officer for a fresh assessment, ensuring that the assessee is given a reasonable opportunity to be heard.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838266 (ITAT-DELHI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2015-2016
• Appeal Filed On: 17-11-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANKUSH KALRA
• Assessee Lawyers: SUMIT GUPTA
• Keywords: Set aside; Opportunity of being heard
• Section: 147; 144

Judgement Text

"INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 7372 to 7374/Del/2025 (AYs: 2015-16, 2016-17 and 2017-18) Rajeshwar, C/o. Sanjeev Anand And Associates, 136, Navyug Market, Ghaziabad Vs. Assessing Officer, ITO, Ward-2(1)(2), Income Tax officer, Ghaziabad (Appellant) (Respondent) PAN: BJKPR0675Q Assessee by : Shri Sumit Gupta, CA Revenue by: Ms. Ankush Kalra, Sr. DR Date of Hearing 16/02/2026 Date of pronouncement 16/02/2026 O R D E R PER M. BALAGANESH, AM 1. These appeals in ITA Nos. 7372, 7373 & 7374/Del/2025 for AYs 2015-16 to 2017-18, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 27.10.2025 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 15.03.2022 by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’). Identical issues are involved in all these appeals and hence they are taken up together and disposed of by this common order for the sake of convenience. Printed from counselvise.com ITA Nos. 7372 to 7374/Del/2025 Rajeshwar Page | 2 2. The only identical issue to be decided in all these appeals is as to whether the Learned NFAC was justified in confirming the addition made by the Learned AO in respect of credit entries in the bank account for want of proper explanation of sources in the facts and circumstances of the instant case. 3. We have heard the rival submissions and perused the materials available on record. On perusal of the order of the Learned National Faceless Appeal Centre (NFAC), we find that the Learned NFAC had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. Further we find that even the assessment orders were framed exparte for all the years under consideration. Hence, in the interest of justice and fairplay we deem it fit and appropriate to restore this appeals to the file of Learned AO for de novo adjudication in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with the Learned AO for expeditious disposal of the set aside assessment proceedings by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes. 4. In the result, the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 16/02/2026. -Sd/- -Sd/- (MAHAVIR SINGH) (M. BALAGANESH) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 18/02/2026 A K Keot Printed from counselvise.com ITA Nos. 7372 to 7374/Del/2025 Rajeshwar Page | 3 Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "