Jai Kuwaar vs ITO W-1 Karnal

PER SUDHIR KUMAR, JUDICIAL MEMBER:

This is appeal filed by the assessee against the order dated 20-11-2025 of the National Faceless Appeal Centre (NFAC)Delhi [hereinafter referred to as “Ld. NFAC”] relevant to assessment year 2016-17 arising out of the order of the Assessing Officer dated 27-02-2024.

The appeal is time barred by 68 days. The assessee has shown the sufficient cause not to file the appeal within time therefore, the delay is condoned and appeal is admitted for adjudication.

The brief facts of the case are that the case of the assessee was selected for scrutiny by order dated 29-03-203 and a notice under section 148 of the Act was issued. Subsequently various notices were issued to the assessee. In the response of the notice under section 148 of the Act the assessee filed return of income declaring of Rs.1,04,760/-and agriculture income for Rs.90,500/-. The Assessing Officer completed the assessment proceeding after making the addition on various head and assessed the total income Rs.

93,08,200/- of the assessee. 4.Aggrieved the order of the Assessing Officer the assessee preferred the appeal before the Ld. NFAC, who vide his order dated 20-11-2025 dismissed the appeal. Being aggrieved the order, the assessee is in appeal before the Tribunal.

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

The Ld. AR of the assessee submitted that the appeal was decided without giving the opportunity of being heard to the assessee. It is evident from the order of the Ld. NFAC that the three opportunities were provided by the appellate authority. The assessee filed the reply only one date and the appeal was decided on that basis. The Ld. AR submitted that he wants to filed the submissions before the Ld. NFAC, but the opportunity was closed and appeal was decided on merit. The Ld. DR submitted that assessee has not availed the opportunity of being heard, the appeal was rightly dismissed.

Since, Ld. NFAC passed order 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 Ld. NFAC 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 Ld. NFAC, 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.