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Facts
The assessee filed an appeal against an ex parte order dated 12.09.2025 passed by the NFAC for Assessment Year 2022-23. The assessee could not appear for hearings despite notices due to some reasons.
Held
The Tribunal decided to remit the matter back to the Ld. CIT(A) for re-adjudication within 10 months, granting the assessee an opportunity to be heard and present evidence.
Key Issues
Whether the appeal should be allowed for statistical purposes given the ex parte nature of the order and the need for a fair hearing.
Sections Cited
143(3), 144B
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
ORDER
PER MADHUMITA ROY, JM:
This appeal has been preferred by the assessee against the order dated 12.09.2025 of the National Faceless Appeal Centre (NFAC) [hereinafter referred to as the ‘Ld. CIT(A)], Delhi pertaining to Assessment Year 2022-23, arising out of Assessment order dated 24.03.2024 passed under Section 143(3) r.w.s. 144B of the Income-tax Act, 1961(hereinafter referred to as ‘the Act’).
ITA No.-5820/Del/2025 Sandeep Garg 2. Having heard the Ld. Counsels appearing for the respective parties and having regard to the facts and circumstances of the case, particularly the fact that the impugned order being an ex parte one, as the assessee for some reasons, could not appear despite notices being sent to the assessee on several occasions, in order to meet the ends of justice, we are remitting the matter to the file of the Ld. CIT(A) for re-adjudication of the issues raised by the assessee before him within period of 10 months, hence. The Ld. CIT(A) is further directed to grant an opportunity of being heard and to consider the evidence on record or any other evidences 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. CIT(A), the said authority would be at liberty to proceed and finalize the same order strictly in accordance with law. Accordingly, the appeal is allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes without any order as to cost.