SUDESH YADAV,GHAZIABAD vs. ITO, WARD- 2(3), GHAZIABAD

On hearing both the sides, we find that amongst other grounds on merits, the assessee has raised a ground that the NFAC has decided the appeals ex parte without even considering the submissions of the assessee.

The ld. DR has although opposed the submissions, however, after going through the order of the NFAC especially the concluding part, we are of the considered view that the appeal was restored by the Tribunal with the direction to decide the issues on merits. The CIT(A) observes that the assessee has already filed submissions on 20.07.2023 and sought further time. However, the NFAC, without mentioning if any intimation or notice was issued to the assessee, has proceeded to decide the appeal ex parte and that too without entering into the merits. Consequently, the appeals in hand are allowed for statistical purposes. The impugned orders of the NFAC are set aside. The issues are restored to the files of the ld.CIT(A)/NFAC to give opportunity of hearing to the assessee as per law and decide the issues on merits as per law afresh.