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Judgment
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the Assessee against the order dated 22.09.2025 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/250/2025-26/1081008417(1) arising out of the order dated 24.05.2023 u/s 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the Assessment Unit, Income Tax Department, for AY: 2014-15.
On hearing both sides we find that assesse has raised ground that NFAC has erred in deciding the appeal ex-parte without deciding appeal on merits. The impugned order of NFAC records in para 6.2 about a notice being served calling for submissions and evidences in support of the grounds, however, assesse had failed to respond, therefore, the impugned additions were sustained on the basis of reasons given by the assessing officer.
Ld. AR has however submitted that no notice were served and in that regard we find that in the order of NFAC though it is mentioned that notices were issued through ITBA system, however, the details of the email id and satisfaction that they were duly served in accordance with law is absent.
Thus, we consider it appropriate case to restore the issue on merits as well as law to the files of ld. CIT(A) to give fresh opportunity of hearing and decide the appeal afresh. Appeal is allowed for statistical purposes.