NXTENO TRANSFORMATION PRIVATE LIMITED Vs. INCOME TAX OFFICER, WARD 18(3), DELHI

Parties Involved

Facts Summary

The appeal in ITA No. 5006 & 5007/Del/2026 for AY 2019-20, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 24.02.2026 and 28.02.2026 against the order of assessment passed u/s 147 r.w.s. 144/271AC(1) of the Income-tax Act, 1961 dated 09.01.2024 and 24.07.2024 by the Assessing Officer, Del-W-36(93). These are quantum and penalty appeals framed for the Assessment Year 2019-20. On going through the grounds raised by the assessee and the order of the National Faceless Appeal Centre (NFAC), we find that the ld NFAC had decided the issue ex parte without adjudicating the issue on merits giving its independent finding for both quantum and penalty appeal.…

Legal Issues

• 1. Whether the NFAC decided the issue ex parte without adjudicating the issue on merits?
• 2. Whether the assessee be given reasonable opportunity of being heard?

Judgment Outcome

Decided in favour of Assessee.

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