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Judgment
PER BRAJESH KUMAR SINGH, AM,
This appeal by the assessee is directed against the order of National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘Ld. CIT(A)] order dated 11.09.2025 arising out of the assessment order dated 09.12.2019 passed under 147/144 of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’) passed by Income Tax Officer, Ward-51(3), New Delhi, (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2012-13.
At the outset, the Ld. AR submitted that in this case, the Ld. CIT(A) dismissed the appeal of the assessee by an ex-parte order. Further, he submitted that the assessment was also completed u/s 144 of the Act. The Ld. AR further submitted that the matter was earlier dealt by another Counsel, who did not appear during the above proceedings and did not inform the assessee about the above proceedings. The Ld. AR further submitted that the earlier AR passed away in 2023, and therefore, the case could not be represented by the assessee. In light of these facts, the Ld. AR submitted that one more opportunity may be given to the assessee to explain his case before the AO as the assessment was passed ex-parte. The Ld. AR also submitted before us that he would appear before the Ld. CIT(A) / AO, if the matter is remanded back.
The ld. Counsel for the assessee submits that the assessee has now updated correct email address on the portal of Income Tax Department and the notices can now either be sent on the email address updated on the web portal of the Department or the email address mentioned in Form No. 36.
On the other hand, the Ld. CIT(DR) supported the orders of the authorities below and prayed for the dismissal of the appeal.
We have heard both the parties and perused the material available on record. In this case, both the assessment as well as the order of the Ld. CIT(A) was passed ex-parte. Now, the assessee has filed an appeal before the Tribunal and has given an undertaking to appear before the Ld. CIT(A) / AO. Therefore, considering the facts of the case and to allow one more opportunity to the assessee, we deem it fit to set aside the respective order of the Ld. CIT(A) and the assessment order and restore the assessment to the file of the AO for de novo assessment in accordance with law after providing necessary opportunity to the assessee.
The assessee upon service of notice from the AO shall respond to the same, without fail.
In the result, the appeal of the assessee is allowed for statistical purpose.