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Facts
The assessee preferred an appeal against an order passed by the NFAC. The assessee did not appear before the NFAC despite notices. The assessee also did not appear for the hearing before the Tribunal.
Held
The Tribunal held that the assessee deserves an opportunity to be heard on merits. The impugned order was set aside and remitted back to the NFAC with a direction to pass a fresh order after providing an opportunity of hearing to the assessee.
Key Issues
Whether the assessee should be granted an opportunity of hearing on merits when they had not appeared before the lower authorities or the Tribunal.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
Assessment Year: 2012-13 Sunder Pal, Vs ITO, C/o J.B. Sharma, Advocate, Ward 1, 72, BMK Market, Panipat. Near Hotel Hive, GT Road, Panipat. PAN: ASCPP4252D (Appellant) (Respondent) Assessee by : None Revenue by : Shri Narpat Singh, Sr. DR Date of Hearing : 24.06.2025 Date of Pronouncement : 24.06.2025 ORDER PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 14.11.2024 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi.
None has appeared for the assessee at the time of hearing. Heard and perused the records. On perusal of the record, we find that the assessee had not appeared before the NFAC although notices shown to have been issued through ITBA. However, ultimately, without entering into the merits of the case, the