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Facts
The assessee appealed an assessment order passed under Section 147 read with Section 143(3) of the Income-tax Act, 1961. The National Faceless Appeal Centre (NFAC) decided the issue ex parte without adjudicating on merits.
Held
The tribunal restored the appeal to the NFAC for a de novo adjudication, instructing them to provide the assessee with a reasonable opportunity of being heard and to consider any further evidence or additional grounds presented.
Key Issues
The key legal issue was whether the NFAC's ex parte decision, without a merits-based adjudication, was valid and whether the assessee should be granted a fresh opportunity to be heard.
Sections Cited
Section 147, Section 143(3)
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Income Tax Appellate Tribunal, AGRA BENCH “SMC”: AGRA
AY 2010-11, arises out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 21.08.2025 against the order of assessment passed u/s 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 18.12.2017 by the Assessing Officer, ITO, Ward-2(2)(4), Firozabad (hereinafter referred to as ‘ld. AO’).
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 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 at liberty to furnish further evidences and additional grounds , if any, in support of his contentions. 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.
3. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 21/01/2026.