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Judgment
PER BRAJESH KUMAR SINGH, AM,
This appeal by the assessee is directed against the order of National Faceless Appeal Centre (NFAC) [hereinafter referred to as the ‘Ld. CIT(A)] order dated 09.09.2025 arising out of the assessment order dated 14.03.2025 passed under section 143(3) r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’) by the NFAC, Delhi, (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2023-24.
At the outset, the Ld. AR submitted that the appeal of the assessee was dismissed ex-parte a notice of hearing was not received by the assessee. The Ld. AR also submitted that the assessee had filed Form 35 along with complete grounds and documents, which were not considered by the Ld. CIT(A). In this regard, the assessee in its grounds of appeal, made the following prayer:
“ It is respectfully prayed that this Hon’ble Tribunal may be pleased to:
A. Set aside the impugned ex-parte order of CIT(A) / NFAC dated 09.09.2025 for non-service of notice and violation of natural justice.
B. Restore the appeal to CIT(A) for de novo adjudication on merits after proper service and hearing.”
In view of these facts, the Ld. AR submitted that one more opportunity may be given to the assessee to explain the facts before the Ld. CIT(A).
On the other hand, the Ld. Sr. DR supported the orders of the authorities below but did not raise any serious objection to the matter being set aside to the Ld. CIT(A).
We have heard both the parties. Considering the facts of the case and the submission made by the assessee regarding the non-receipt of the notice of hearing from the Ld. CIT(A), we deem it appropriate, in the interest of justice, to grant one more opportunity to the assessee to make his submissions before the First Appellate Authority. The Ld. CIT(A) shall grant reasonable opportunity of making submissions to the assessee and after considering the same and documents, if any, furnished by the assessee shall decide the appeal of assessee on merits, in accordance with law.
The assessee shall respond to the notice(s) served by the Ld. CIT(A), without fail.
In the result, the impugned order is set aside and the appeal of the assessee is allowed for statistical purpose.