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Facts
The assessee's appeal was against an ex-parte order passed by the NFAC, which arose from a best judgment assessment. The assessee did not appear for the hearing, despite due service of notice.
Held
The Tribunal noted the assessee's request for another opportunity to present their case before the CIT(A). Since the original assessment was ex-parte and the Departmental Representative had no objection, the Tribunal decided to remit the matter back to the CIT(A).
Key Issues
Whether the assessee should be granted a fresh opportunity for re-adjudication before the CIT(A) in an ex-parte assessment proceeding.
Sections Cited
147, 144, 144B
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Income Tax Appellate Tribunal, NAGPUR ‘SMC’ BENCH, NAGPUR
Before: DR.MANISH BORAD
Appellant by : None Respondent by : Shri Surjit Kumar Saha (Virtual) Date of hearing : 13.03.2026 Date of pronouncement : 27.03.2026 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’).
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.
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 2 Vaishali Gunvantrao Jawlkar 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.
In the result, the appeal of the assessee is allowed for statistical purposes.