VIVEK,MATHURA V. INCOME TAX OFFICER 1(3)(1), MATHURA

ITA 558/AGR/2025

AI Insights

The case involves an appeal by the assessee, Vivek, against the order of the National Faceless Appeal Centre (NFAC), which confirmed a penalty under section 272A(1)(d) of the Income-tax Act, 1961. The appeal was initially delayed by 70 days, but the delay was condoned in the interest of substantial justice. The primary issue was the justification of the penalty by the NFAC. The Income Tax Appellate Tribunal (ITAT) found that the NFAC had decided the issue ex parte without merit-based adjudication. Consequently, the ITAT restored the appeal to the NFAC for a fresh decision, emphasizing fair play and justice.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830893 (ITAT-AGRA)
• Duration Of Justice: 1 month(s) 13 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: 08-12-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: M.M.AGARWAL
• Keywords: Opportunity of being heard

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.558/AGR/2025 (Assessment Year: 2019-20) Vivek 4A/2, Krishna Nagar, Mathura, UP Vs. Income Tax Officer, Ward-1(3)(1), Mathura (Appellant) (Respondent) PAN: BEIPV3744M Assessee by : Shri M. M. Agarwal, CA 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. 558/AGR/2025 for AY 2019-20, arises out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 17.07.2025 against the order of assessment passed u/s 272A(1)(d) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 12.06.2024 by the Assessing Officer, NeAC, Delhi (hereinafter referred to as ‘ld. AO’). 2. At the outset, I find that there is delay in filing the appeal by the assessee by 70 days. Considering the reasons adduced in the condonation petition, in the interest of substantial justice, I am inclined to condone the delay and admit the appeal of the assessee for adjudication. Printed from counselvise.com ITA No.558/AGR/2025 Vivek Page | 2 3. The only effective issue to be decided in this appeal is as to whether the ld CIT(A) was justified in confirming the penalty levied u/s 272A(1)(d) of the Act in the facts and circumstances of the instant case. 4. 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 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. 5. 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 Printed from counselvise.com ITA No.558/AGR/2025 Vivek Page | 3 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "