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Facts
The assessee's appeal was dismissed by the CIT(A) for non-prosecution. The assessee claimed they were unaware of the proceedings, including notices issued to their registered email and uploaded on the department's portal, and thus could not comply.
Held
The tribunal acknowledged the assessee's claim of unawareness of the faceless assessment scheme and online procedures. In the interest of justice, the matter was remitted back to the AO for a fresh decision after providing a reasonable opportunity of being heard.
Key Issues
Whether the assessee was aware of the proceedings and notices issued under the faceless assessment scheme, and if not, whether the matter should be remanded for a fresh adjudication.
Sections Cited
250 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DEHRADUN BENCH: DEHRADUN
(ASSESSMENT YEAR: 2015-16) Mr. Jitendra Walia, Income Tax Officer, 653, Sarai Road, Ward-1(3)(1), 44(2), Jwalapur, Haridwar-249407. Vs. Haridwar. PAN:ABVPW9014C (Appellant) (Respondent) Assessee by Shri Tarandeep Singh, Adv. and Shri Sandeep Yadav, Adv. Department by Shri A.S. Rana, Sr. DR Date of hearing 11.09.2025 Date of pronouncement 27.11.2025 O R D E R
PER MANISH AGARWAL, AM:
This Appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (‘the CIT(A) in short) passed u/s 250 of the Income Tax Act, 1961, dated 22.04.2025 for Assessment Year 2015-16.
At the outset, it is seen that the appeal of the assessee is dismissed by the Ld. CIT(A) for non-prosecution. Before us, the Ld. AR submitted that the Ld. CIT(A) has issued notices which were delivered to the registered email address of the appellant, and were also uploaded in the portal of the Department, however, the assessee was not aware of the proceedings nor such notices were brought to his knowledge by the Accountant of the assessee, therefore, the necessary compliance could not be made either before the AO or before the CIT(A). He thus 2 IT No.115/DDN/2025 Mr. Jitendra Walia vs.ITO prayed that the matter may be remand back to the file of the AO for fresh adjudication.
Per contra, the Ld. Sr. DR has not objected to the request of the assessee.
After considering the arguments, we find that in the instant case, the assessee was not aware of such drastic changes in faceless assessment schemes and was unware of all the activities like issue of notices through email and to respond such notices online, therefore, due compliance could not be made before the lower authorities. Under these circumstances, in the larger interest of justice, one more opportunities is given to the assessee and the matter is remitted back to the file of the AO with direction to decide the issue denovo afresh after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in the proceedings before the AO. With these directions, all the grounds of appeal of the assessee are partly allowed for statistical purposes.
In the result, appeal of the assessee stands allowed for statistical purposes. Order pronounced in the open Court on 27 .11.2025.