VIBHA TIWARI ,DELHI vs. ITO,WARD 60(5), DELHI

The appeal in ITA No.4401/Del/2024 for AY 2018-19 arises out of the order of the ld. National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] in Appeal No. ITBA/NFAC/S/250/2024- 25/1067823412(1) dated 21.08.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 dated 26.03.2023 (hereinafter referred to as ‘the Act’) by ITO, Ward-60(5), Delhi (hereinafter referred to as ‘ld. AO’). 2. The preliminary issue to be decided in this appeal is as to whether the Learned NFAC was justified in passing an exparte order in the facts and circumstances of the instant case. 3. I have heard the rival submissions and perused the materials available on record. On perusal of the order of the ld NFAC, I find that the ld NFAC had decided the issue ex parte without adjudicating the issue on Vibha Tiwari merits giving its independent finding. The Learned AR before us stated that the notices were sent in Email to a different mail ID other than that mentioned in Form No. 35. Hence, in the interest of justice and fairplay, I deem it fit and appropriate to restore this appeal to the 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 appeals by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes. 4. In the result, the appeal of the assessee is allowed for statistical purposes.