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Facts
The assessee appealed an assessment order passed under Section 147 r.w.s. 144 of the Income-tax Act, 1961. The National Faceless Appeal Centre (NFAC) denied the assessee's adjournment request and decided the appeal ex parte without addressing the merits of the case.
Held
The tribunal restored the appeal to the NFAC for a de novo adjudication, emphasizing that the assessee should be given a reasonable opportunity to be heard and to furnish further evidence. The assessee was also directed to cooperate with the NFAC for expeditious disposal.
Key Issues
The key legal issue was whether the NFAC erred in deciding the appeal ex parte without adjudicating on the merits, thereby denying the assessee a fair opportunity to be heard.
Sections Cited
Section 147, Section 144
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 18.09.2025 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 16.03.2023 by the Assessing Officer, ITO, Ward-2(1)(2), Agra (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 and records, I find that the ld NFAC had denied the adjournment sought by the assessee and 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 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.