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Judgment
ORDER
PER SUDHIR KUMAR, JUDICIAL MEMBER:
This is appeal filed by the assessee against the order dated 12-11-2025 of the National Faceless Appeal Centre (NFAC)Delhi [hereinafter referred to as “Ld. NFAC”] relevant to assessment year 2016-17.
The assessee has raised the ground no.4 in which he stated that adequate opportunity was not provided to the appellant.
The brief facts of the case are that the assessee filed the return of income for the relevant A. Y.2016-17 on 02-111-2026 declaring total income of Rs.3,58,480/- under section 139(1) of the Income Tax Act, 1961 (in Short “the Act”). In the compliance of the notice under section 148 of the Act the assessee filed the return of income at 9,95,000/- and paid the additional tax of Rs.2,64,710/-. The Assessing officer completed the assessment orders after making the additions of Rs.15,36,388/-. Aggrieved the order of the Assessing Officer the assessee filed the appeal before the Ld. NFAC, who dismissed the appeal of the assessee. Being aggrieved the order of the Ld. NFAC the assessee is in appeal before the tribunal.
We have heard both parties and gone through the material available on record.
In the ground of appeal, the assessee stated that appeal was dismissed ex-parte 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”) which reads as under;
“The order of the Deputy Commissioner (Appeals) or as case may be the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination the decision thereon and the reason for the decision.”
Since, the Ld. NFAC dismissed the appeal exparte 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 decide the appeal on merit to grant one final opportunity to the assessee to substantiate its claim and decide the issue as per fact and law and pass a speaking order on merit. The assessee is also directed to appear before the 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.