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Judgment
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 26.08.2025 of the Ld. National Faceless Appeal Centre, (NFAC) Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No: ITBA/NFAC/S/250/2025-26/1080022756(1) arising out of the assessment order dated 31.03.2024 u/s 147 r.w.s 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by AO at NaFAC, for AY: 2016-17.
On hearing both sides we find that among other grounds on merits assesse has raised legal grounds but before ld. First Appellate Authority assesse had failed to appear and the appeal was decided ex-parte. The impugned order however, does not show the mode of service and satisfaction that notice were issued. We find from copy of Form 35 available on record that assesse had given email, however, if notice were issued on that email is not reflected from the impugned order. Thus, the assesse be given an opportunity to contest on merits.
Appeal is allowed for statistical purposes. Impugned order is set aside. The issues on facts as well as law are restored to the files of ld. CIT(A) to give fresh opportunity of hearing to the assesse and pass an order afresh.