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Facts
The assessee's appeal was directed against an order passed by the National Faceless Appeal Centre (NFAC), which arose from an order by the Income Tax Officer under Section 143(3) of the Income Tax Act, 1961. The assessee did not appear for the hearing despite receiving notice.
Held
The Tribunal, having heard the Learned DR and considering the ex parte nature of the appeal due to the assessee's absence, decided to remit the matter back to the First Appellate Authority. This was to provide the assessee an opportunity to be heard and present evidence, preventing a miscarriage of justice.
Key Issues
Whether to allow the assessee an opportunity to be heard and present evidence before the First Appellate Authority, especially when the assessee remained absent during the tribunal hearing.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI
Before: Ms. MADHUMITA ROY & SHRI NAVEEN CHANDRA
O R D E R PER Ms. MADHUMITA ROY, J.M: The captioned appeal, preferred by the assessee, is directed against the order passed by the National Faceless Appeal Centre (NFAC), Delhi, dated 25.04.2025 [DIN & Order No. ITBA/NFAC/S/250/2025-26/1075809852(1)], arising out of the order dated 22.12.2019 passed by the Income Tax Officer, Ward-17(2), Delhi, under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), for the assessment year 2017-18.
None appeared on behalf of the assessee at the hearing inspite of notice having been sent. We proceed to dispose of the appeal in the absence of the assessee after hearing the Ld. DR and perusing the materials available on record.
Having heard the Learned DR and having regard to the facts and circumstances of the matter, particularly the order passed by the Learned First Appellate Authority, impugned before us, being ex parte one as the assessee for some reason or the other could not appear despite issuance of notices for hearing, in order to afford an opportunity to the assessee to represent its case effectively and to prevent the miscarriage of justice, we deem it fit and proper to remit the matter back to the file of the Learned First Appellate Authority to adjudicate the matter upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. We also make it clear that in the event the assessee does not cooperate with the Ld. First Appellate Authority, the said authority would be at liberty to proceed with the matter and finalize the same strictly in accordance with law. We order accordingly.
In the result, assessee’s appeal is allowed for statistical purposes.
Order pronounced in open court on 13.01.2026.