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Facts
The assessee's appeal was filed against an exparte order passed by the NFAC. The assessee claimed that notices were sent within a short period, and an adjournment application due to a family emergency was not considered.
Held
The Tribunal restored the matter back to the CIT(A) for a fresh decision, acknowledging the circumstances that prevented the assessee from properly presenting their case.
Key Issues
Whether the exparte assessment order was passed without proper opportunity to the assessee due to non-consideration of adjournment and short notice.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, ‘A’ BENCH
(Assessment Year :2022-23) Amtrax (India) Life Science Vs. National Faceless Private Limited Appeal Centre Unit No.4, Ground Floor, (NFAC) Murlimar Shrikrishandas Delhi Compound I-4562, J-11, LBS Marg Village, Kanjur Bhandup (W) Maharashtra-400 078 PAN/GIR No.AAMCA5824H (Appellant) .. (Respondent) Assessee by Shri Vimal Punmiya Revenue by Shri Aditya M. Rai, Sr. DR Date of Hearing 19/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 07/03/2025 passed by NFAC, Delhi for the quantum of assessment passed u/s.143(3) for the A.Y.2022-23.
Assessee is mainly aggrieved by exparte order passed by ld. CIT(A). It has been stated before us that the three notices were sent within the period of 15 days and during that time the Amtrax (India) Life Science Private Limited Accountant of the assessee had a problem in the family and one of the close family member was ill who ultimately expired. Assessee had also filed adjournment application before the ld. CIT (A) which was not considered. Accordingly, in the interest of justice, matter is restored back to the file of the ld. CIT(A) to be decided afresh in accordance with law on the grounds raised before us.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 26th June, 2025.