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Facts
The appeal arises from an order of the National Faceless Appeal Centre (NFAC) confirming an assessment order passed ex-parte. The assessee's representative did not appear before the NFAC.
Held
The Tribunal held that the NFAC's order was passed ex-parte without an independent finding. Therefore, the appeal was restored to the NFAC for de novo adjudication, with an opportunity for the assessee to be heard.
Key Issues
Whether the NFAC was justified in passing an ex-parte order without independent findings. Whether the appeal should be restored to the NFAC for fresh adjudication.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI
Before: SHRI M. BALAGANESH & SHRI YOGESH KUMAR U.S.
O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in for AY 2018-19, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] in Appeal No. ITBA/NFAC/S/250/2024-25/1070686115(1) dated 27.11.2024 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 16.09.2021 by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’).
Though the assessee had raised several grounds of appeal before us, the only effective issue to be decided in this appeal is as to whether the ld NFAC was justified in passing an exparte order by confirming the assessment order both on law as well as on facts.
3. None appeared on behalf of the assessee. We have heard the ld DR and perused the materials available on record. On perusal of the order of the ld NFAC, we find that the ld NFAC had decided the issue ex parte without giving its independent finding. Hence, in the interest of justice and fairplay, we deem it fit and appropriate to restore this appeal to file of ld NFAC for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes. The assessee is entitled to furnish fresh evidences and raise additional grounds, if any, in support of its contentions.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 14/05/2025.