SWATI ARORA,ROHTAK vs. ITO, WARD 4, HARYANA

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ITA 93/DEL/2022Status: DisposedITAT Delhi05 April 2022AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the NFAC had passed an ex-parte order without considering the assessee's adjournment requests. Therefore, the ex-parte order was set aside, and the matter was remanded back to the first appellate authority.

What were the facts?

The assessee's appeal before the National Faceless Appeal Centre (NFAC) was dismissed ex-parte due to alleged non-compliance with notices. The assessee contended that adjournment applications were filed but not considered by the NFAC.

What were the issues?

Whether the NFAC erred in dismissing the appeal ex-parte without considering the assessee's adjournment applications and providing a proper opportunity of hearing.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [DELHI BENCH “SMC”: NEW DELHI]

Before: SHRI AMIT SHUKLAAS S.M.C.

For Appellant: Shri Naveen Gupta
For Respondent: Ms. Radha Katyal Narang
Hearing: 05/04/2022Pronounced: 05/04/2022

O R D E R PER AMIT SHUKLA, J. M. : The aforesaid appeal has been filed by the assessee against the impugned order dated 20.11.2021, passed by the National Faceless Appeal Centre (hereinafter referred to as NFAC) for the assessment year 2017–18.

2.

At the outset, ld. Counsel for the assessee submitted that appeal of the assessee has been decided ex-parte by the ld. NFAC stating that no compliance was made on the notices served and accordingly the appeal has been dismissed by ex-parte.

3.

Before me, Ld. Counsel furnished copies of the adjournment applications filed before the NFAC and submitted none of these applications have been considered by the appellate authority. Therefore, it cannot be said that no compliance was made. Thus, the matter should be restored back to the file of the first appellate authority/ ld. CIT (Appeals) to be decided on merits.

4.

The ld. DR has no objection if the matter is remanded back to the first appellate authority for deciding it on merits.

5.

After considering the aforesaid facts and looking to the records, it is seen that the assessee had filed following adjournment applications on various dates as under:-

(i) Acknowledgement of adjournment request on E-filing portal dated 15.9.2021. (ii) Acknowledgement of adjournment request on E-filing portal dated 6.10.2021. (iii) Acknowledgement of adjournment request on E-filing portal dated 20.10.2021. (iv) Acknowledgement of adjournment request on E-filing portal dated 8.11.2021.

6.

However, without acknowledging the same, ex-parte order has been passed by the NFAC. Accordingly, the order is set aside and the matter is remanded back to the file of the first appellate authority to be decided afresh and in accordance with law, after giving due opportunity of hearing to the assessee.

7.

In the result, appeal of the assessee is allowed, for statistical purposes.

Order pronounced in the open court on : 05/04/2022.

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