XION PROGRESSIVE EDUCATIONAL SOCIETY,GURGAON vs. EXEMPTIONS WARD FARIDABAD, FARIDABAD

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ITA 4137/DEL/2025Status: DisposedITAT Delhi08 December 2025AY 2017-18Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), Ms. MADHUMITA ROY (Judicial Member)2 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal acknowledged that the appeal was challenging an ex-parte order due to a lack of proper notice. To prevent miscarriage of justice, the matter was remitted back to the CIT(A) for fresh adjudication with an opportunity for the assessee to be heard and present evidence.

What were the facts?

The assessee's appeal is against an ex-parte order passed by the NFAC, arising from an order under Section 143(3). The assessee contended that the notice from the First Appellate Authority was not sent to their provided email ID, preventing their representation.

What were the issues?

Whether the ex-parte order passed by the First Appellate Authority is valid when proper notice was not served on the assessee. Whether the assessee was denied a reasonable opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI

Before: SHRI S. RIFAUR RAHMAN

Hearing: 04.12.2025Pronounced: 04.12.2025

O R D E R

PER Ms. MADHUMITA ROY, JM:

1.

The instant appeal, filed by the assessee, is directed against the order dated 29.04.2025 (DIN & Order No. ITBA/NFAC/S/250/2025-26/1075863861(1) passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 28.12.2019 passed by the ITO, Exemptions Ward, Faridabad under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), for Assessment Year 2017-18.

2.

It is the case of the assessee that the notice issued by the First Appellate Authority was not to the e-mail ID provided by the assessee to the authorities below and therefore, the assessee could not represent before the Learned

3.

The Learned DR, however, has not raised any serious objection to the contention made by the Learned AR as narrated hereinabove. Thus, in order to prevent the miscarriage of justice this appeal is disposed of by remitting the matter back to the file of Ld. CIT(A) for fresh adjudication by granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. We also make it clear that in the event the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to proceed with the matter and finalize the same strictly in accordance with law. We order accordingly.

4.

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

Order pronounced in open court on 04.12.2025.

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