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Facts
The assessee's appeal against an assessment order made under Section 143(3) read with 144B was dismissed by the National Faceless Appeal Centre (NFAC) for non-appearance. The ITAT observed that the NFAC's order lacked details regarding the dates and modes of notices issued to the assessee.
Held
The ITAT deemed the NFAC's dismissal order unsustainable due to the absence of proof of proper notice issuance and service. Consequently, the ITAT set aside the NFAC's order and instructed the NFAC to issue fresh notices to the assessee and decide the appeal afresh according to law.
Key Issues
Whether an appellate order dismissed for non-appearance is valid when the notice issuance and service details are not recorded.
Sections Cited
143(3), 144B
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Income Tax Appellate Tribunal, DELHI BENCHES : G : NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMA
This appeal is preferred by the Assessee against the order dated 27.12.2023 of the National Faceless Appeal Centre, Delhi (hereinafter referred as Ld. NFAC or in short Ld. ‘FAA’) in Appeal No.NFAAC/2020-21/10199627 arising out of the appeal before it against the order dated 26.12.2022 passed u/s 143(3) r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’), by Assessment Unit, Income-tax Department (hereinafter referred to as the Ld. AO).
Heard and perused the record.
During the course of hearing, it transpired that the assessment order when challenged before the NFAC, the appeal has been dismissed by the NFAC on the basis of non-appearance of the appellant. However, as we go through the impugned order of NFAC, the same does not disclose as to on which dates and by what mode notices were issued to the assessee and, if at all they were served. The order of the NFAC is, thus, not sustainable and, accordingly, is set aside. NFAC is directed to issue fresh notices to the assessee and decide the appeal afresh as per law.