SUNDER PAL,PANIPAT vs. ITO WARD -1 , PANIPAT
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWALAssessment Year: 2012-13
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 2
impugned order has been passed by the NFAC. Accordingly, the assessee deserves to be given opportunity of hearing to contest 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 24.06.2025. (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 24th June, 2025. dk