MAHINDER SHARMA,FARIDABAD vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 11.12.2024 for the Assessment Year 2013-14.

None appeared on behalf of the assessee. We proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue. 3. At the outset, we observed that Assessing Officer has passed the assessment order under section 147 r.w.s. 144 of the Income-tax Act, 2 1961 (for short ‘the Act’) without giving proper opportunity to the assessee and Ld. CIT(A) affirmed the action of the AO. Ld. DR relied upon the order of the authorities below. 4. Considered the submissions of the ld. DR of the Revenue and perused the material on record. Upon careful consideration, we are of the considered view that in the interest of justice, the matter requires denovo assessment. Therefore, we remit back the issues to the file of the Assessing Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is directed to fully cooperate with the AO during the proceedings. We hold and direct accordingly. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 13TH day of May, 2025 after the conclusion of the hearing. sd/- (SATBEER SINGH GODARA) ACCOUNTANT MEMBER Dated:13.05.2025 TS