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Facts
The assessee's appeal concerns an ex parte order passed by the National Faceless Appeal Centre (NFAC), stemming from assessment proceedings under Section 147/144 of the Income Tax Act for the assessment year 2017-18. The ex parte order was issued as the assessee failed to appear before the NFAC despite receiving notice.
Held
The Tribunal, to prevent a miscarriage of justice, decided to grant the assessee a further opportunity of being heard. Consequently, the matter was remitted back to the First Appellate Authority for a fresh adjudication after providing an opportunity to present evidence.
Key Issues
Whether the ex parte order passed by the NFAC should be set aside and the assessee granted an opportunity to be heard and present evidence.
Sections Cited
147, 144
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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, JM:
The instant appeal, preferred by the assessee, is directed against the order dated 17.07.2025 [DIN & Order No. ITBA/NFAC/S/250/2025-26/1078613036(1)], passed by the National Faceless Appeal Centre (NFAC), Delhi, in turn arising out of the order dated 18.02.2025 passed by the Assessing Officer in proceedings under Section 147/144 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), for assessment year 2017-18.
It appears that the impugned order passed by the Learned CIT(A)/NFAC is an ex parte one. The assessee could not appear before the Learned CIT(A)/NFAC inspite of notice being sent, hence, ex parte order has been passed. However, it is also evident from such ex parte order that the assessee’s case could not be finalized on the submission required to be given by the assessee in support of his case. Hence, in order to prevent the miscarriage of justice this Bench deems it fit and proper to grant further opportunity of being heard to the assessee and hence the matter is remitted back to the file of the Learned First Appellate Authority to adjudicate the matter afresh 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 14.01.2026.