What did the Tribunal hold?

The Tribunal found that the FAA dismissed the appeal without considering the merits of the case. Therefore, in the interest of justice, the Tribunal restored the issues to the file of the learned CIT(A).

The assessee preferred an appeal against the order dated 18/12/2023 by the National Faceless Appeal Centre (NFAC) for AY 2011-12. The primary grievance was that the learned CIT(A) dismissed the appeal in limine.

What were the issues?

Whether the appeal was rightly dismissed in limine by the CIT(A) without considering the merits of the case.

Hemang Dinesh Jangla vs Income Tax Department (NFAC)… | ITAT Mumbai 2024

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI NARENDRA KUMAR BILLAIYA & SHRI RAHUL CHAUDHARY

For Respondent: Shri Himanshu Sharma, CIT- DR

This appeal by the assessee is preferred against the order dated 18/12/2023 by National Faceless Appeal Centre, Delhi pertaining to A.Y.2011-12.

The sum and substance of the grievance of the assessee is that the learned CIT(A) erred in dismissing the appeal in limine.

We have given thoughtfull consideration to the order of the First Appellate Authority. We find that FAA has dismissed the appeal without going

Hemang Dinesh Jangla. ITA no.724/Mum/2024 into merits of the case, therefore, in the interest of justice and fair play, we deem it fit to restore the issues to the file of the of the learned CIT(A). The learned CIT(A) is directed to decide the appeal on merits of the case after affording a reasonable and adequate opportunity of being heard to the assessee.

In the result, the appeal by the assessee is allowed for statistical purposes.

Order pronounced in the open Court on 01/07/2024

HEMANG DINESH JANGLA,MUMBAI vs. INCOME TAX DEPARTMENT (NFAC), DELHI

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