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

PER Ms. MADHUMITA ROY, JM: 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

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CIT(A)/NFAC. Hence, ex parte order passed by the Learned First Appellate
Authority has been challenged before us.
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. (S. RIFAUR RAHMAN)
JUDICIAL MEMBER

Dated: 08.12.2025. *MP*