VAISHALI GUNVANTRAO JAWLKAR,AMRAVATI V. INCOME TAX OFFICER WARD 3 AMRAVATI, AMRAVATI

ITA 23/NAG/2026

AI Insights

The case involves an appeal by Vaishali Gunvantrao Jawlkar against the order of the National Faceless Appeal Centre (NFAC), Delhi, which arose from an assessment order passed under sections 147, 144, and 144B of the Income Tax Act, 1961. The appeal was directed against the additions made by the Assessing Officer in a Best Judgment assessment for the Assessment Year 2019-20. The Tribunal noted the absence of representation for the assessee during the hearing but proceeded to adjudicate the appeal with the assistance of the Departmental Representative. The Tribunal decided to remit the issues back to the CIT(A) for re-adjudication, emphasizing the need for a reasonable opportunity of hearing for the assessee.

• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Nagpur
• Assessment Year: 2019-2020
• Appeal Filed On: 12-01-2026
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURJIT KUMAR SAHA
• Keywords: Set aside; Reasonable cause
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR ‘SMC’ BENCH, NAGPUR BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.23/NAG/2026 Assessment Year : 2019-20 Vaishali Gunvantrao Jawlkar, Ward No.3, Nadgaon, Khandeshwar, Amravati-444708, Maharashtra PAN: CCDPJ1495F Vs. Income Tax Officer, Ward-3, Amravati Appellant Respondent आदेश / ORDER The captioned appeal at the instance of assessee pertaining to A.Y. 2019-20 is directed against the order dated 12.11.2025 framed by National Faceless Appeal Centre, Delhi (NFAC) arising out of Assessment Order dated 21.03.2024 passed u/s. 147 r.w.s144 r.w.s.144B of the Income Tax Act, 1961 (in short ‘the Act’). 2. When the case called for, none appeared on behalf of the assessee despite due service of notice of hearing. I therefore proceed to adjudicate the appeal exparte qua assessee with the assistance of ld. Departmental Representative. 3. I have heard the ld. DR and perused the record placed before me. On perusal of Ground No.2 raised by the assessee, I observe that the impugned order is exparte and the prayer of the assessee is to provide one more opportunity to go before ld.CIT(A) for necessary re-adjudication of the issues raised in Appellant by : None Respondent by : Shri Surjit Kumar Saha (Virtual) Date of hearing : 13.03.2026 Date of pronouncement : 27.03.2026 Printed from counselvise.com ITA No.23/NAG/2026 Vaishali Gunvantrao Jawlkar 2 the instant appeal to which ld. DR raised no objection. I therefore under the given facts and circumstances and considering the Ground No.2 raised by the assessee deem it appropriate to remit back the issues raised by the assessee arising out of the additions made by the Assessing Officer in the Best Judgment assessment for A.Y. 2019-20. Needless to mention that ld.CIT(A) in the set aside proceedings shall provide reasonable opportunity of hearing to the assessee and consider the documents/evidences to be filed by the assessee. Assessee is directed to update email and contact details on the ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(A) shall be free to proceed in accordance with law. Findings of the CIT(A)/NFAC are set aside and Grounds of appeal 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 on this 27th day of March, 2026. Sd/- (MANISH BORAD) ACCOUNTANT MEMBER Nagpur/ दिन ांक / Dated : 27th March, 2026. Satish Printed from counselvise.com ITA No.23/NAG/2026 Vaishali Gunvantrao Jawlkar 3 आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : 1. अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, न गपुर SMC बेंच, न गपुर / DR, ITAT, “Nagpur SMC Bench, Nagpur 5. ग र्ड फ़ इल / Guard File. आिेश नुस र / BY ORDER, // True Copy // Assistant Registrar, आयकर अपीलीय अधिकरण, न गपुर/ ITAT, Nagpur Printed from counselvise.com "