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Facts
The assessee's appeal was dismissed by the First Appellate Authority due to non-appearance. The assessee claimed that notices were not received, although the authority stated they were sent to the registered email ID.
Held
The Tribunal noted that the assessee had raised legal grounds which could have been adjudicated independently of their appearance. Therefore, the Tribunal decided to set aside the impugned order.
Key Issues
Whether the dismissal of appeal for non-appearance by the First Appellate Authority was justified when legal grounds were raised.
Sections Cited
147, 144, 144B
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Income Tax Appellate Tribunal, “B” BENCH, DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
This appeal is preferred by the assessee against the order dated 13.06.2025 of the National Faceless Appeal Centre, Delhi (NFAC)
P a g e | Dashmesh Educational Charitable Trust (AY: 2015-16) (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No: ITBA/NFAC/S/250/2025-26/1076998296(1) arising out of the order dated 30.05.2023 u/s 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the Assessment Unit, Income Tax Department for AY: 2015-16.
At the time of hearing, it came up that the appeal was dismissed by the Ld. First Appellate Authority, primarily for the reason of non-appearance of the assessee, and as assessee was unable to file any submissions in support of the grounds raised.
Ld. Counsel has submitted that notices were not received, while in Para 3.1 of the impugned order we find, it is mentioned that notices were sent on registered email ID. However, what is relevant is that assessee had raised legal grounds also, which could have been determined independently of the assessee putting in appearance.
In the light of the aforesaid facts, we are inclined to set aside the impugned order of Ld. First Appellate Authority and allow the appeal of the P a g e | Dashmesh Educational Charitable Trust (AY: 2015-16) assessee for the statistical purposes. The Ld. CIT(A) is directed to give fresh opportunity to the assessee and to pass the order afresh.
Order pronounced in the open court on 23.01.2026