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Judgment
O R D E R
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 07.11.2025 of the Ld. National Faceless Appeal Centre, Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in DIN & Order No : ITBA/NFAC/S/250/2025-26/1082386067(1) arising out of the order dated 22.03.2025 u/s 143(3) r.w.s 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by Assessment Unit, Income Tax Department for AY: 2023-24.
On hearing both sides we find that though assessee has raised ground on merits but in ground No. 2 assessee alleges that impugned additions were sustained without giving adequate opportunity to the assessee.
Ld. DR has pointed out that notices were issued by the NFAC, however, after going through the impugned order we find that notices were allegedly sent on email addresses provided by the assessee in appeal memo. Ld. AR has submitted that notices were received otherwise. The order does not record which email address the notices were actually sent and there was complete electronic delivery of same.
In light of aforesaid, considering the nature of factual aspects involved we consider it appropriate case to give assessee an opportunity to contest on merits. Accordingly, the appeal is allowed for statistical purposes and issue on merits as well as law, if any, are restored to the files of ld. CIT(A) to give fresh opportunity of hearing to the assessee and pass an order afresh.