ETHIRAJULU PREMKUMAR,CHENNAI vs. ITO, NCW-19(4), CHENNAI

This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 13.03.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2015-16.

The Ld.AR submitted that the hearing notices issued from the office of the First Appellate Authority (FAA) were uploaded in the ITBA portal but not sent to the email id or there is no real time alert. Therefore, the assessee was unaware of the hearing notices and hence, he could not appear during the appellate proceedings. The Ld.AR has raised a legal ground before the Tribunal that the notice issued u/s.148 of the Act dated 08.04.2022 is time-barred. Hence, the Ld.AR requested that the matter may be restored to the files of the FAA with a direction to consider the legal ground raised before the Tribunal also (which was not raised before the FAA).

The ld.DR submitted that adequate opportunities were provided from the office of the FAA and there is no violation of principles of natural justice. Therefore, it was prayed the appeal of the assessee may be dismissed.

We have heard rival submissions and perused the materials on record. The proceedings before FAA was ex-parte, since the 3 -: assessee did not respond to various notices issued. The Ld.AR submitted that the assessee could not respond to the hearing notices since the hearing notices were not sent through email or post. In light of the submissions of Ld.AR, the matter is remitted to the files of the FAA for fresh adjudication and also to consider the legal issue raised before the Tribunal. The FAA shall afford reasonable opportunity of hearing to the assessee. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly.

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