Ramchander vs Commissioner Of Income Tax (Appeals)

PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated 06.12.2024 of the Ld. National Faceless Appeal Centre (NFAC) (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No : ITBA/NFAC/S/250/2024-25/1070957431(1) arising out of the assessment order dated 18.11.2019 passed u/s 144 r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ITO, Ward 5, Panipat for AY: 2012-13.

On hearing both sides, we find that among other grounds on merits assessee has raised grounds questioning the assumption of jurisdiction u/s 147 of the Act and alleging that approval u/s 151 of the Act is not in accordance with law and similar grounds were raised before the ld. CIT(A) including ground that notice u/s 148 of the Act was not issued and served on the assessee.

However, what we find is that assessee had failed to appear before Ld. First Appellate Authority and so also the assessment order was concluded u/s 144 r.w.s 147 of the Act.

The Ld. Counsel has stressed for consideration of legal grounds here. However, as the legal grounds raised have not been considered by the NFAC. We consider it appropriate to set aside the impugned order and 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 issue on merits as well as law. Accordingly ordered and the appeal is allowed for statistical purposes.