Ajay Jain vs ITO

PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated 11.11.2025 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeal No.NFAC/2018-19/10458293, filed before him against the order dated 04.03.2025 passed u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by the National Faceless Assessment Centre, New Delhi (hereinafter referred to as the Ld. AO, for short).

On hearing both the sides, we find that the assessee has raised a ground that the NFAC has not given reasonable opportunity of hearing. That notices were not received at the first appellate stage. Although the Ld. counsel appearing for the assessee has submitted that the assessee has raised a legal ground and further the assessee can provide necessary evidences to the AO if the issues are restored to the AO, we are of the considered view that when the legal issues are raised questioning the reopening, the same can more appropriately be decided at the stage of the Ld.CIT(A).

In the light of the aforesaid circumstances and for the ends of justice, the issues on merits as well as on law are restored to the files of the Ld.CIT(A) to give a fresh opportunity of hearing to the assessee and decide the issues afresh.