AI Structured Summary
Not yet generated for this judgment
Judgment
PER SHRI ANUBHAV SHARMA, JUDICIAL MEMBER:
These appeals preferred by the Assessee against the order of the Ld. National Faceless Appeal Centre (NFAC) Delhi (hereinafter referred to as the First Appellate Authority or 'the ld. FAA' for short) in appeals filed before him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short) passed u/s 147 r.w.s 143(3) r.w.w u/s 144B of the Income-tax Act, 1961 (hereafter referred to as ‘the Act’). Further details of the orders of the lower authorities are as under: -
| ITA No. & AY | Ld. FAA who passed the appellate order | Appeal No. & Date of order of the Ld. FAA | AO who passed the assessment order & Date of order |
| 3152/D/26 2014-15 | NFAC, Delhi | DIN & Order No : ITBA/NFAC/S/250/2025-26/1085394355(1) Dated 31.01.2026 | NaFAC, Dated 30.03.2022 |
| 3153/D/26 2015-16 | NFAC, Delhi | DIN & Order No : ITBA/NFAC/S/250/2025-26/1085394435(1) Dated 31.01.2026 | NaFAC, Dated 30.03.2022 |
| 3154/D/26 2016-17 | NFAC, Delhi | DIN & Order No : ITBA/NFAC/S/250/2025-26/1085394499(1) Dated 31.01.2026 | NaFAC, Dated 30.03.2022 |
On hearing both sides we find that amongst other grounds on merits assesse has raised ground that impugned orders have been passed ex-parte without giving assesse an opportunity of hearing. Ld. DR has though submitted that sufficient opportunity were given but after taking into consideration the impugned order of ld. First Appellate Authority we find that it is mentioned that notices have been issued on 3 occasions through ITBA portal. Copy of Form 35 shows that assesse had provided email address however, it was not specified that notices may be served by email. Thus, it appears that notice if issued through e-proceedings may not have come into knowledge of assesse. Thus, it is an appropriate case to give assesse an opportunity to contest on merits, consequently the appeals are allowed for statistical purposes with a direction to ld. First Appellate Authority to issue fresh notice to the assesse on the email provided in the Form 35 which is similar to one provided in the form 36, thereupon passed an order afresh.
The appeals of the assesse are allowed for statistical purposes.