AI Structured Summary
Not yet generated for this judgment
Judgment
O R D E R
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 (in short ‘NFAC’) Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) DIN & Order No : ITBA/NFAC/S/250/2025-26/1080995619(1) arising out of the assessment order dated 29.03.2022 u/s 147 r.w.s 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by NFAC, Delhi for AY: 2013-14.
On hearing both sides we find that assessee has raised the ground that the impugned order was passed by the NFAC without adequate opportunity of hearing. Ld. DR has however, submitted that NFAC has examined the issue on merits as well.
On going through the impugned order we find that though notices were issued to the assessee on ITBA portal and e-mail mentioned in Form 35. However, as the assessee has failed to appear and respond the order was passed ex-parte. We find that assessee had raised legal grounds which have not been dealt properly.
We thus consider it an appropriate case to restore issues on merits as well as law to the files of ld. CIT(A) to give fresh opportunity of hearing to the assessee and decide the appeal afresh on facts as well as law. Accordingly appeal is allowed for statistical purposes with consequences to follow as directed above.