SUNIL KUMAR BANSAL,FIROZABAD V. ITO, WARD-2(2)(2), FIROZABAD

ITA 449/AGR/2025

AI Insights

The case involves an appeal by Sunil Kumar Bansal against the order of the National Faceless Appeal Centre, Delhi, which was dated 21.08.2025. This appeal pertains to the assessment year 2010-11 and challenges the assessment order passed under sections 147 read with section 143(3) of the Income-tax Act, 1961, by the Income Tax Officer, Ward-2(2)(4), Firozabad, dated 18.12.2017. The primary contention in the appeal was the ex parte decision made by the NFAC without a merit-based adjudication. The Income Tax Appellate Tribunal (ITAT) Agra Bench, led by Accountant Member Shri M. Balaganesh, decided to restore the appeal to the NFAC for a thorough re-examination, emphasizing the need for a fair hearing and the opportunity for the assessee to present additional evidence and grounds.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831904 (ITAT-AGRA)
• Duration Of Justice: 3 month(s) 28 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: 24-09-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: ANURAG SINGH
• Keywords: Opportunity of being heard
• Section: 147; 143(3)

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 449/AGR/2025 (Assessment Year: 2010-11) Sunil Kumar Bansal, 9, Durga Nagar, Firozabad, Firozabad, UP Vs. ITO, Ward-2(2)(2), Firozabad (Appellant) (Respondent) PAN: ABBPB8261E Assessee by : Shri Anurag Singh, Adv Revenue by: Shri Anil Kumar, Sr DR Date of Hearing 20/01/2026 Date of pronouncement 21/01/2026 O R D E R 1. The appeal in ITA No. 449/AGR/2025 for AY 2010-11, arises out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 21.08.2025 against the order of assessment passed u/s 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 18.12.2017 by the Assessing Officer, ITO, Ward-2(2)(4), Firozabad (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, 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 at liberty to furnish further evidences and additional grounds , if any, in Printed from counselvise.com ITA No. 449/AGR/2025 Sunil Kumar Bansal Page | 2 support of his contentions. 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. 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 ITA No. 449/AGR/2025 Sunil Kumar Bansal Page | 3 1. Date of dictation of Tribunal order 21.01.2026 2. Date on which typed draft order is placed before the dictating Member 21.01.2026 3 Date on which typed draft order is placed before the other Member (in the case of DB) 4. Date on which the approved draft order comes to P.S/Sr.P.S 5. Date on which the fair Order is placed before the dictating Member for sign 6. Date on which the fair Order is placed before the other Member for sign ( in the case of DB) 7. Date on which the Order comes back to P.S./Sr.P.S for uploading on ITAT website 8. Date of uploading, if not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which order goes for xerox 11. Date on which order goes for endorsement 12. Date on which the file goes to the Superintendent/O.S. for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to dispatch section for dispatch the Tribunal Order 15. Date of dispatch of order 16. Date on which file goes to Record Room after dispatch the order Printed from counselvise.com "