Globus Motocorp Private Limited vs Income Tax Department Delhi

PER SUDHIR KUMAR, JUDICIAL MEMBER:

This is appeal filed by the assessee against the order dated 09-03-2026 of the National Faceless Appeal Centre (NFAC)Delhi [hereinafter referred to as “Ld. NFAC”] relevant to assessment year 2020-21.

The assessee has raised the ground no.4 in which he stated that adequate opportunity was not provided to the appellant and order passed in the violation of principle of natural justice.

We have heard both parties and gone through the material available on record.

In the ground of appeal, the assessee stated that both the lower authorities passed the appeal was orders without giving the opportunity of being head to the assessee. We have heard the Ld. Sr. DR and perused the material available on record. The Ld. NFAC has not decided the appeal on merits which he was supposed to as per the provisions of Section 250(6) of the Income Tax Act, 1961 (in short “the Act”).

Since, both the lower authorities passed exparte orders without being heard to the assessee, therefore, the totality of the facts and circumstances of the case and in the interest of justice, we deem fit it proper to restore the issue to the files of the Assessing Officer with a direction to grant one final opportunity to the assessee to substantiate its claim and decide the issue as per fact and law. The assessee is also directed to appear before the Assessing Officer and substantiate its case without seeking any adjournment. The grounds raised by the assessee are accordingly allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purpose.