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Income Tax Appellate Tribunal, DEHRADUN BENCH “SMC”, NEW DELHI
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] in appeal No. ITBA/NFAC/S/250/2023- 24/1059890353(1) dated 18.01.2024 against the order of assessment passed u/s 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 29.09.2021 by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’).
The preliminary ground raised by the assessee is that the ld NFAC had dismissed the appeal of the assessee ex parte without giving independent finding on merits. Since, it goes to the root of the matter we deem it fit and appropriate to address the same.
We have heard the rival submissions and perused the materials 3. available on record. We find that absolutely no finding has been given by the NFAC and it had merely reproduced the assessment order and dismissed the appeal of the assessee. Hence, we deem it fit and appropriate to restore this appeal to the 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 21/03/2025.