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Facts
The appeal arose from an ex-parte assessment order. The National Faceless Appeal Centre (NFAC) also disposed of the appeal ex-parte without ensuring the assessee's presence. The assessee challenged this ex-parte disposal.
Held
The Tribunal found that the NFAC decided the issue ex-parte without securing the assessee's presence. In the interest of justice, the appeal was restored to the NFAC for de novo adjudication.
Key Issues
Whether the CIT(A) was justified in disposing of the appeal ex parte?
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH ‘SMC’ AGRA
AY 2014-15, arises out of the ld. 1. National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No.NFAC/2013-14/10149771 dated 10.02.2025 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 25.03.2022 by the National Faceless Assessment Centre, Delhi, (hereinafter referred to as ‘ld. AO’).
Though the assessee has raised several grounds of appeal before us, the most crucial ground to be adjudicated therein is as to whether the Learned
3. I have heard the rival submissions and perused the materials available on record. On perusal of the order of the ld NFAC, I find that the ld NFAC had decided the issue ex parte without securing the presence of the assessee. Hence, in the interest of justice and fairplay, I deem it fit and appropriate to restore this appeal to file of ld NFAC for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 03/09/2025.