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Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI
Before: SHRI M. BALAGANESH & SHRI YOGESH KUMAR U.S.Shri Lal Mahal Agro Products Pvt. Ltd,
O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in for AY 2015-16, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] in Appeal No. ITBA/NFAC/S/250/2024-25/1069949983(1) dated 25.10.2024 against the order of assessment passed u/s 147 rws 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 06.09.2022 by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’).
At the outset, there is a delay in filing of appeal before us by 24 days by the assessee. Considering the reasons adduced in the condonation petition, in the interest of substantial justice, we are inclined to condone the delay of 24 days and admit the appeal for adjudication.
Shri Lal Mahal Agro Products Pvt. Ltd None appeared on behalf of the assessee. On perusal of the order 3. of the Learned NFAC, we find that the Learned NFAC had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. Hence, in the interest of justice and fairplay, we deem it fit and appropriate to restore this appeal to file of Learned NFAC for de novo adjudication in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with the Learned NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 14/05/2025.