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Judgment
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 12.09.2025 of the Ld. National Faceless Appeal Centre, Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in DIN & Order No : ITBA/NFAC/S/250/2025-26/1080658939(1) arising out of the assessment order dated 14.03.2022 u/s 147/144/144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by NFAC, Delhi, for AY: 2016-17.
On hearing both sides we find that appeal has been filed by delay of 58 days for which assessee has filed an application for condonation of delay. Given the reason cited and the delay is not of substantial period the delay is condoned and the appeal is admitted for hearing.
Further we find that the impugned order of ld. CIT(A) has been passed on the basis of assessee had merely raised ground that assessing officer has not given appropriate opportunity of hearing therefore, the assessment concluded u/s 147/144 of the Act is not sustainable. However, NFAC had concluded that assessee was issued noticed on 10.12.2021, 07.01.2022, 12.01.2022 and assessee had also filed response to notice u/s 148 dated 30.03.2021 therefore, the assessee’s claim of not being given opportunity is not sustainable.
Ld. DR has defended same vehemently, however, we are of the considered view that the ld. CIT(A) should have at least considered the merits of the assertion as relevant submissions in that regard were there before NFAC. Thus, we restore the issue on merits as well as law to the files of NFAC to give fresh opportunity of the assessee and pass order afresh.