SH. AMIT SHARMA,DELHI V. NFAC, DELHI

ITA 5813/DEL/2025

AI Insights

The case involves four appeals by Shri Amit Sharma against orders from the National Faceless Assessment Centre (NFAC), Delhi, related to the Assessment Year 2017-18. The appeals were against ex parte orders due to the assessee's repeated non-appearance despite multiple notices. The Tribunal found it just to remit the cases back to the AO for a thorough re-examination, providing the assessee another opportunity to present his case. The Tribunal's decision underscores the importance of procedural fairness in tax assessments.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830130 (ITAT-NEW DELHI)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Delhi
• Assessment Year: misc
• Appeal Filed On: 19-09-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR; MANISH GUPTA
• Assessee Lawyers: SHASHWAT BAJPAI; UTKARSA GUPTA
• Keywords: Opportunity of being heard
• Section: 147; 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, G: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5811, 5812, 5813 & 5814/Del/2025 [Assessment Year: 2017-18] Shri Amit Sharma, C/o Sh. Arun Kumar Goswami, B-31A, 1st Floor, Kailash Colony, Delhi-110048. Vs National Faceless Assessment Centre, Delhi. PAN- BQUPS3508L Assessee Revenue Assessee by Dr. Shashwat Bajpai, Adv. & Shri Utkarsa Gupta, Adv. Revenue by Shri Mahesh Kumar CIT(DR) & Shri Manish Gupta, Sr. DR Date of Hearing 13.01.2026 Date of Pronouncement 13.01.2026 ORDER PER BENCH: These four appeals have been preferred by the assessee against the different orders dated 25.07.2025, 01.08.2025, 06.08.2025 of the National Faceless Appeal Centre (NFAC) [hereinafter referred to as the ‘Ld. CIT(A)], Delhi pertaining to Printed from counselvise.com ITA No.-5811 to 5814/Del/2025 Amit Sharma 2 Assessment Year 2017-18, arising out of Assessment order same dated 28.03.2022 passed under Section 147 r.w.s. 144B of the Income-tax Act, 1961(hereinafter referred to as ‘the Act’). 2. Having heard the Ld. Counsels appearing for the respective parties and having regard to the facts and circumstances of the case, particularly the fact that the impugned order being an ex parte one, as the assessee for some reasons or the other could not appear despite notices being sent to the assessee on several occasions, and having regard to the assessment order being passed under section 144 of the Act, in order to meet the ends of justice, we remitting the matters to the file of the Ld. AO for re-adjudication of the issues raised by the assessee before him within period of 10 months from the date of passing of this order. The Ld. AO is further directed to grant an opportunity of being heard to the assessee and consider the evidence on record or any other evidences which the assessee may choose to file at the time of hearing of the matter. 3. We also make it clear that, in the event the assessee does not cooperate with the Ld. AO, the said authority would be at liberty to proceed and finalize the assessment strictly in accordance with law. Accordingly, all the four appeals are allowed for statistical purposes. Printed from counselvise.com ITA No.-5811 to 5814/Del/2025 Amit Sharma 3 4. In the result, all the four appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 13th January, 2026 Sd/- Sd/- [NAVEEN CHANDRA] [MADHUMITA ROY] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated- 14.01.2026. Pooja. Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, Printed from counselvise.com "