Loading judgment…
Facts
The assessee preferred an appeal against an order of the CIT(A) which arose from an order passed by the National Assessment Centre (NFAC) u/s 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961. The assessee contended that the NFAC erred in not deciding the appeal on merits and dismissing it without affording adequate opportunity of hearing.
Held
The Tribunal found that the impugned order from the NFAC merely mentioned the issuance of notices and did not address the merits of the grounds raised, nor did it provide an adequate opportunity for hearing. Consequently, the Tribunal set aside the order and restored the issues to the NFAC/CIT(A) for fresh adjudication.
Key Issues
Whether the CIT(A)/NFAC erred in dismissing the appeal without deciding the merits and providing an adequate opportunity of hearing to the assessee.
Sections Cited
147, 144, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES: E : NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMA
Assessment Year: 2013-14 Nagata India Private Ltd., Vs National Faceless Assessment Centre, 154-155, Sector 03, Delhi. IMT Manesar, Gurgaon, Haryana – 122 050. PAN: AABCN0042P (Appellant) (Respondent) Assessee by : Shri Anuj Tiwari, CA Revenue by : Shri Amit Katoch, Sr. DR Date of Hearing : 21.04.2025 Date of Pronouncement : 21.04.2025 ORDER
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 12.06.2024 of the Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred to as the Ld. First Appellate Authority or ‘the Ld. FAA’, for short) in Appeal No. NFAC/2012-13/10170566 arising out of the appeal before it against the order dated 26.03.2022 passed u/s 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the National Assessment Centre, Delhi (hereinafter referred to as the Ld. AO).
On hearing both the sides, we find that amongst other grounds on merits and also questioning the assumption of jurisdiction for reopening the assessment, the assessee has raised a ground that NFAC has erred in not deciding the appeal on merits and dismissing the appeal without giving adequate opportunity of hearing.
In this case, as we go through the order of the NFAC, we find that the impugned order merely mentions of the issuance of notices within the period 2022 till 2024. However, the mode of services and the consequences thereof are not mentioned. Further, without touching the merits of the grounds at all, the impugned order has been passed.
Thus, we sustain the ground No.2 and allow the appeal for statistical purposes. The impugned order is set aside. The issues on merits as well as on law are restored to the files of NFAC/CIT(A) for passing the order afresh after giving due opportunity of hearing to the assessee as per law. Order pronounced in the open court on 21.04.2025. Sd/- Sd/- (S. RIFAUR RAHMAN) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 21st May, 2025. dk