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Judgment
PER M. BALAGANESH, A. M.:
The appeal in ITA Nos. 9149 & 9150/Del/2025 for AYs 2016-17 and 2022-23, arise out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 30.01.2025 for AY 2016-17 and dated 29.10.2025 for AY 2022-23 against the order of assessment passed u/s 271(a)(c) dated 24.01.2022 for AY 2016-17 and u/s 144 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 14.02.2024 for AY 2022-23 by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’).
The preliminary issue to be decided in these appeals is as to whether the Learned NFAC was justified in passing an exparte order in the facts and circumstances of the instant case.
We have heard the rival submissions and perused the materials available on record. Further, 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 adjudicating the issue on merits giving its independent finding. Hence, in the interest of justice and fairplay we deem it fit and appropriate to restore these appeals 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 appeals by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeals of the assessee are allowed for statistical purposes.