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Facts
The assessee's appeal against the order of the NFAC was admitted for hearing after condoning a 22-day delay. The assessee did not appear at the hearing.
Held
The Tribunal held that although notices were claimed to be issued by the NFAC, the mode of service and satisfaction about due service were not mentioned. Thus, the appeal was allowed for statistical purposes and restored to the NFAC.
Key Issues
Whether proper opportunity of hearing was provided to the assessee and whether notices were duly served.
Sections Cited
250
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
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITAs No.1765/Del/2025 Assessment Year: 2018-19 The Muslim Educational Vs ITO, Welfare Society, National e-Assessment Centre Dr. Z.H. Islamia Inter College Campus-1, Nidhaulikalan, Uttar Pradesh – 207 122. PAN: AABTT0941J (Appellant) (Respondent) Assessee by : None Revenue by : Shri Narpar 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 23.12.2024 of the Ld. Commissioner of Income-tax (Appeals), NFAC.
At the time of hearing, none appeared for the assessee. On perusal of the record, it comes up that the appeal is barred by 22 days and an application for condonation of delay has been filed submitting that due to distance, the assessee, who is a resident of Etah, could not contact his counsel at Agra. Accordingly, the delay is condoned. Appeal is admitted for hearing.
Further, we find that the assessee has raised a ground that opportunity of hearing was not provided by the ld. NFAC. Although the ld. DR has supported the impugned order submitting that due notices were issued, however, we find that NFAC observed that “appellant was issued various notices of hearing u/s. 250 of the I.T Act dated 15.11.2022(Enablement of Communication hearing notice), 08.04.2024, 27.06.2024, 04.10.2024 and latest hearing notice dated 29.11.2024 posting the appeal for hearing/filing submissions on or before 05.12.2024”, but what was the mode of service and a satisfaction about due service to knowledge of assessee is not mentioned. Thus assuming that notices were not reportedly served, the appeal of the assessee is allowed for statistical purposes. The issues on merits are restored to the files of the NFAC to give a fresh opportunity of being heard and decide in accordance with the law. Order pronounced in the open court on 24.06.2025. Sd/- Sd/- (MANISH AGARWAL) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24th June, 2025. dk