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Facts
The appeal arises from an order of the National Faceless Appeal Centre (NFAC) which dismissed the assessee's appeal ex-parte. The assessee contended that the NFAC erred in dismissing the appeal without hearing the assessee, which goes to the root of the matter.
Held
The Tribunal found that the NFAC had decided the issue ex-parte without adjudicating on merits. Therefore, in the interest of justice, the Tribunal restored the appeal to the NFAC for de novo adjudication, ensuring the assessee is given a reasonable opportunity of being heard.
Key Issues
Whether the NFAC erred in dismissing the appeal ex-parte without providing the assessee with a reasonable opportunity of being heard.
Sections Cited
147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH “DB”: AGRA
O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in AY 2016-17, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 12.02.2024 against the order of assessment passed u/s 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 25.03.2022 by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’).
Though the assessee has raised several grounds of appeal, the preliminary issue raised thereon is Learned NFAC erred in dismissing the appeal exparte without the presence of the assessee. This ground goes to the root of the matter and hence we proceed to dispose of the same first.
We have heard the rival submissions and perused the materials available on record. On perusal of the order of the ld NFAC, we find that the ld NFAC had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. Hence, in the interest of justice and fairplay, we 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 07/02/2025.