FORTIS C-DOC HEALTHCARE LTD.,DELHI vs. INCOME TAX OFFICER, DELHI

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ITA 3972/DEL/2025Status: DisposedITAT Delhi18 August 2025AY 2018-19Bench: SHRI MAHAVIR SINGH, HON'BLE (Vice President)3 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found merit in the assessee's contentions and remitted the issues back to the NFAC. The NFAC was directed to decide the issues afresh on merits after providing a proper opportunity of being heard and passing a speaking order.

What were the facts?

The assessee's appeal arose from an ex-parte order passed by the National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2018-19. The assessee contended that the NFAC failed to consider their adjournment request and passed a cursory order without addressing the merits.

What were the issues?

Whether the NFAC erred in passing an ex-parte order without considering the adjournment request and deciding the appeal in a cursory manner.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’’ : NEW DELHI

Hearing: 06.08.2025Pronounced: 06.082025

Asstt. Year : 2018-19 FORTIS C-DOC HEALTHCARE LTD. VS. ITO, WARD-9(1), C/o Escorts Heart Institute and Research CR Building, New Delhi Centre, Okhla Road, New Delhi (PAN: AABCF5973F) (Appellant) (Respondent) Appellant by : Sh. R.M. Mehta, CA Respondent by : Sh. Sangeet Bansal, Sr. DR. Date of Hearing 06.08.2025 Date of Pronouncement 06.082025 ORDER This appeal by the assessee is emanating from the order of the National Faceless Appeal Centre, Delhi dated 30.05.2025 relating to assessment year 2018-19.

2.

Heard the rival contentions and perused the relevant records.

3.

Upon careful consideration, I find that it was the contention of the Ld. AR that Ld. CIT(A)/NFAC has passed the exparte order without considering the request for adjournment filed by the assessee and it was the further contention that Ld.CIT(A)/NFAC erred in deciding the appeal in a cursory manner, without passing a speaking order on the merits of the case. In view of the aforesaid factual matrix and in the interest of justice, I remit back the issues in dispute to the file of the Ld. CIT(A)/NFAC with the directions to decide the issues on merits afresh, after giving adequate opportunity of being heard to the assessee, by passing a speaking order, in accordance with law, for which ld. DR has no objection. I hold and direct accordingly. However, the assessee is directed through his Ld.AR to fully cooperate with the Ld. CIT(A) in the proceedings before him.

4.

In the result, the Assessee’s appeal is allowed for statistical purposes. Order pronounced in the Open Court on 06.08.2025.

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