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Facts
The assessee, Mr. Dharam Singh Fauzadar, appealed against an assessment order for AY 2018-19. The National Faceless Appeal Centre (NFAC) had decided the issue ex parte without adjudicating on merits.
Held
The tribunal restored the appeal to the NFAC for de novo adjudication, instructing them to provide the assessee with a reasonable opportunity to be heard and to consider any further evidence or additional grounds. The assessee was directed to cooperate for expeditious disposal.
Key Issues
The key legal issue was the ex parte decision by the NFAC without a merits-based adjudication, leading to a denial of a fair hearing for the assessee.
Sections Cited
Section 147, Section 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH “SMC”: AGRA
AY 2018-19, arises out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 12.08.2025 against the order of assessment passed u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 17.03.2023 by the Assessing Officer, Assessment Unit, Income Tax Department (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, 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 Mr. Dharam Singh Fauzadar that 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 except due to exceptional or bonafide circumstances. 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 21/01/2026.