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Facts
The assessee appealed an ex-parte order issued by the National Faceless Appeal Centre (NFAC) for Assessment Year 2017-18, which was based on an original order under Section 144 of the Income Tax Act. The ex-parte order was passed because the appellant failed to appear before the First Appellate Authority despite multiple opportunities.
Held
The Tribunal found the impugned order to be ex-parte and not passed on merits, violating Section 250(6) of the Act. To ensure justice, the Tribunal quashed the order and remanded the matter back to the NFAC for fresh adjudication, directing a further opportunity for the assessee to be heard, while cautioning against non-cooperation.
Key Issues
Whether an ex-parte appellate order, not decided on merits, should be quashed to allow the assessee a fresh opportunity to present their case before the appellate authority.
Sections Cited
144, 250(6)
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Income Tax Appellate Tribunal, DELHI BENCH: “B”, NEW DELHI
Before: SHRI M BALAGANESH&
ITA No.-3101/Del/2023 Darshan Arora. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: “B”, NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No.- 3101/Del/2023 (Assessment Year: 2017-18) Darshan Arora, Income Tax Officer, New Delhi. Vs. Ward 49(3), New Delhi. PAN No: AMMPA3182H APPELLANT RESPONDENT Assessee by : Shri Mohit Soni, CA. Revenue by : Shri Vivek Kumar Upadhyay, Sr. DR Date of Hearing : 23.04.2024. Date of Pronouncement : 25.04.2024. ORDER PER: MADHUMITA ROY, JM The instant appeal filed at the behest of the assessee is directed against the order dated 29.03.2019 passed by the National Faceless Appeal Centre (NFAC), arising out of the order dated 24.12.2019 passed by the ITO, Ward –49 (3), Delhi under section 144 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2017-18.