SK IMPEX,DELHI vs. ITO,WARD-22(3), DELHI
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWALAssessment Year: 2017-18
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated
10.02.2025 of the Ld. Commissioner of Income-tax (Appeals), NFAC.
None has appeared for the assessee at the time of hearing. Heard ld. DR. An adjournment application was filed seeking adjournment of the case. On perusal of the record, we find that the assessee has failed to appear before the NFAC. The ld. DR has defended the order of the NFAC submitting that sufficient notices were given. However, we find that it is not coming up from 2
the impugned order as to what was the mode of service. Even otherwise the merits of the issue have not been examined. Accordingly, we consider it an appropriate case to allow the assessee opportunity to contest its case on merits.
The impugned order is set aside and the issue is remitted back to the files of the NFAC with a direction to pass an order afresh as per law, after giving the assessee an opportunity of being heard and an opportunity to contest the issue on merits. The appeal is allowed for statistical purposes only.
Order pronounced in the open court on 04.07.2025. (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 04th July, 2025. dk