V3 CORPORATION,AGRA V. INCOME TAX OFFICER, WARD-1(1)(2), AGRA

ITA 195/AGR/2025

AI Insights

The case involves V3 Corporation appealing against an order of assessment passed by the National Faceless Assessment Centre (NFAC), which was later upheld by the CIT(A). The primary contention in the appeal was the ex parte nature of the NFAC's decision, which did not allow the assessee to present their case. The Tribunal found that the NFAC had not secured the presence of the assessee during the initial proceedings, leading to a decision that did not consider the assessee's arguments or evidence. Consequently, the Tribunal restored the appeal to the NFAC for a de novo adjudication, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775238 (ITAT-AGRA)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 10-04-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: ANURAG SINHA
• Keywords: Opportunity of being heard
• Section: 147; 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘SMC’ AGRA (Through Physical/Virtual Hearing) BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 195/AGR/2025 (Assessment Year: 2014-15) V3 Corporation, F-1, Block No.35, Surya Kiran Building, Sanjay Place, Agra, Uttar Pradesh-282002 Vs. Income Tax Officer, Ward-1(1)(2), Aaykar Bhawan, Sanjay Place, Agra, Uttar Pradesh-282002 (Appellant) (Respondent) PAN: AAKFV6300J Assessee by : Shri Anurag Sinha, Adv. Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 18/08/2025 Date of pronouncement 03/09/2025 O R D E R 1. The appeal in ITA No.195/AGR/2025 for AY 2014-15, arises out of the ld. National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No.NFAC/2013-14/10149771 dated 10.02.2025 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 25.03.2022 by the National Faceless Assessment Centre, Delhi, (hereinafter referred to as ‘ld. AO’). 2. Though the assessee has raised several grounds of appeal before us, the most crucial ground to be adjudicated therein is as to whether the Learned Printed from counselvise.com 2 ITA No.195/AGR/2025 CITA was justified in disposing of the appeal ex parte in the facts and circumstances of the instant case. 3. 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 securing the presence of the assessee. 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 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 03/09/2025. Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER Dated: 03/09/2025 f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ/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 "