RAKHI KASHYAP,AGRA V. INCOME TAX OFFICER, WARD- 2(1)(2), AGRA, AGRA

ITA 521/AGR/2025

AI Insights

The case involves an appeal by Rakhi Kashyap against the order of assessment passed by the Income Tax Officer, Ward-2(1)(2), Agra, for the Assessment Year 2018-19. The appeal was initially decided ex parte by the National Faceless Appeal Centre (NFAC), which did not adjudicate the issue on merits. The Income Tax Appellate Tribunal (ITAT), Agra Bench, found this approach unsatisfactory and restored the appeal to the NFAC for a fresh decision, emphasizing the need for a fair hearing and the opportunity for the assessee to present further evidence and additional grounds if necessary.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830894 (ITAT-AGRA)
• Duration Of Justice: 2 month(s) 9 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: 12-11-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: ANIL KUMAR SEHGAL
• 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. 521/AGR/2025 (Assessment Year: 2018-19) Rakhi Kashyap, 2286/B/7, Motiya Ki Bagichi, Balkeshwar, Agra Vs. Income Tax Officer, Ward-2(1)(2), Agra (Appellant) (Respondent) PAN: EVZPK8986F Assessee by : Shri Anil Kumar Sehgal, 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. 521/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 18.09.2025 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 16.03.2023 by the Assessing Officer, ITO, Ward-2(1)(2), 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 and records, I find that the ld NFAC had denied the adjournment sought by the assessee and 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 Printed from counselvise.com ITA No. 521/AGR/2025 Rakhi Kashyap Page | 2 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 "