Neha Gupta vs ITO

PER M. BALAGANESH, AM

The appeal in ITA No.6077/Del/2025 for AY 2014-15, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 04.07.2025 against the order of assessment passed u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 25.05.2023 by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’).

On going through the grounds raised by the assessee and the order of the National Faceless Appeal Centre (NFAC), we find that the ld NFAC had decided the issue ex parte without securing the presence of the assessee. Eventhough the appeal has been decided by the ld NFAC on merits, it is a fact that the same was heard without hearing the assessee and without obtaining the written submissions of the assessee. Hence, in the interest of justice and fairplay, we deem it fit and appropriate to restore this appeal to file of ld NFAC for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. The ld NFAC is also directed to consider the written submissions of the assessee and pass a speaking order uninfluenced by earlier decision taken and decide the appeal in accordance with law. Hence, the grounds raised by the assessee are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes.