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Judgment
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 24.12.2025 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/250/2025-26/1084057497(1) arising out of the assessment order dated 26.02.2025 u/s 147r.w.s144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by Assessment Unit, Income Tax Department, for AY: 2020-21.
None appeared for assessee in spite of notices. On hearing ld. DR and on perusal of impugned orders we find that the NFAC had mentioned of issuing of notices on 3 occasions but assesse had failed to respond, therefore, exparte order was passed. At the same time it appears from Form 35, that assessee had alleged that notices were not served at stage of assessment and grounds in that regard were raised. Same have not been addressed by ld. CIT(A) and on merits alone the findings are given. We find ld. AO observes in assessment order itself in para 43.3 that assessee had sought adjournment but thereafter no reply was filed.
In the light of aforesaid discussion we consider it an appropriate case to give assesse an opportunity to contest on merits by setting aside the impugned orders, the issues on merits are restored to the files of ld. AO, to give fresh opportunity of hearing and pass an order afresh. The appeal is allowed for statistical purposes.