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Judgment
PER M. BALAGANESH, A. M.:
The appeal in ITA No.2686/Del/2025 for AY 2017-18, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] in Appeal No. ITBA/NFAC/S/250/2024-25/1074067596(1) dated 05.03.2025 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 06.12.2019 by the Assessing Officer, ACIT, Circle-7(1), New Delhi (hereinafter referred to as ‘ld. AO’).
The preliminary issue to be decided in this appeal is as to whether the ld NFAC was justified in passing an exparte order dismissing the appeal of the assessee in the facts and circumstances of the instant case.
We have heard the rival submissions and perused the materials available on record. On perusal of the order of the ld NFAC, we 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 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.
In the result, the appeal of the assessee is allowed for statistical purposes.