VANDANA BHADOURIA,GWALIOR V. INCOIME TAX OFFICER, WARD 2(2), GWALIOR, GWALIOR

ITA 309/AGR/2025

AI Insights

The case involves appeals by Vandana Bhadouria against the orders of the National Faceless Appeal Centre, New Delhi, which were themselves appeals against the assessment orders passed by the Income Tax Officer, Ward-3(1), Gwalior, for the assessment years 2011-12 and 2012-13. The primary legal issue was the ex parte decision made by the NFAC without the presence of the assessee. The Tribunal found that the NFAC had not secured the presence of the assessee during the appeal process and thus restored the matter back to the NFAC for a fresh decision, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774808 (ITAT-AGRA)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 02-06-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: ASHOK VIJAYWARGIYA
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘SMC’ AGRA (Through Physical/Virtual Hearing) BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 308 & 309/AGR/2025 (Assessment Years: 2011-12 and 2012-13) Vandana Bhadouria, S-81, New Kushal Nagar, Near Khedapati Mandir, Lashkar, Gwalior, Madhya Pradesh-474002 Vs. The Income Tax Officer, Ward-2(2), Income Tax Office, Aayakar Bhawan, City Centre, Gwalior Madhya Pradesh-474011 (Appellant) (Respondent) PAN: AKFPB6538B Assessee by : Shri Ashok Vijaywargiya, CA 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. These appeals in ITA No.308/AGR/2025 and 309/AGR/2025 for AYs 2011- 12 and 2012-13, arise out of the order of the National Faceless Appeal Centre, New Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] both dated 27.03.2025 against the order of assessment passed u/s 147/143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) both dated 22.12.2018 by the Assessing Officer, ITO, Ward-3(1), Gwalior (hereinafter referred to as ‘ld. AO’). Identical issue is involved in both these appeals and hence they are taken up together and disposed of by this common order for the sake of convenience. Printed from counselvise.com 2 ITA No.308 & 309/AGR/2025 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 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, both the appeals of the assessee are 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, AGRA Printed from counselvise.com 3 ITA No.308 & 309/AGR/2025 1. Date of dictation of Tribunal order 01.09.2025 2. Date on which typed draft order is placed before the dictating Member 01.09.2025 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 "