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Facts
The assessee filed appeals for AY 2005-06 against ex-parte orders passed by the National Faceless Appeal Centre (NFAC) on 08.11.2023, without securing the assessee's presence. These NFAC orders arose from original assessment orders issued by the AO under sections 271(1)(c), 271G, and 143(3).
Held
The Tribunal observed that the NFAC had passed an ex-parte order without providing a finding on merits. In the interest of justice and fair play, the appeals were restored to the NFAC for de novo adjudication in accordance with the law.
Key Issues
Whether an ex-parte order by the NFAC, without securing the assessee's presence and without a finding on merits, is valid and warrants fresh adjudication.
Sections Cited
271(1)(c), 271G, 143(3)
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Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI
Before: SHRI M. BALAGANESH
O R D E R PER M. BALAGANESH, A. M.: 1. These appeal in to 3808/Del/2023 for AY 2005-06, arise out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 08.11.2023 against the order of assessment passed u/s 271(1)(c) dated 23.06.2009, 271G dated 23.06.2009 and 143(3) dated 30.12.2008 by the Assessing Officer (hereinafter referred to as ‘ld. AO’).
We have heard the rival submissions and perused the material available on record. We find that the National Faceless Appeal Centre (NFAC) had passed an order ex parte without securing the presence of the assessee. Considering the totality of the facts and circumstances of the case and in the interest of justice and fairplay, we deem it fit and appropriate to restore these appeals to the file of the ld National Faceless Appeal Centre (NFAC) for de novo adjudication in accordance with law as no finding was given on merits. Accordingly, grounds raised by the assessee in all the appeals are allowed for statistical purposes.
In the result, the appeals of the assessee are allowed for statistical purposes.