Turner Recreations (P) Ltd. vs ITO, Ward 25(3)

PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated 27.06.2025 of the National Faceless Appeal Centre (NFAC) Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No. ITBA/NFAC/S/250/2025-26/1077889614(1) arising out of the order dated 29.03.2025 passed u/s 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ITO, Ward 25(3) (hereinafter referred to as the Ld. AO) for AY: 2017-18.

On hearing both the sides, we find that the appeal of the assessee has been dismissed by NFAC on the ground of non prosecution. The Ld. Counsel submits that the notices were not served on the email provided in Form 35.

Perusal of the impugned order shows that though there is mention of issue of notice for hearing, however, mode of service of the notices and the finding that they were duly served is not recorded and thereafter without going on merits the appeal of the assessee was dismissed.

In the light of the aforesaid, we are inclined to allow the appeal for statistical purposes. The appeal is restored to the file of Ld. First Appellate Authority/JCIT(A) for fresh notice and disposal of the appeal in accordance with law.