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Judgment
PER SHRI ANUBHAV SHARMA, JUDICIAL MEMBER:
This appeal is preferred by the assessee against the order dated 16.01.2026 of the Ld. National Faceless Appeal Centre, Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. 'FAA') in DIN & Order No: ITBA/NFAC/S/250/2025-26/1084871181(1) arising out of the assessment order dated 26.12.2019 u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by ACIT, Circle-59(1), Delhi for AY: 2017-18.
On hearing both sides we find that assesse had failed to appear before ld. Tax authorities below and ld. Counsel has primarily relied the affidavits of the assesse placed on record submitting that assesse is a 61 year old lady suffering from cancer and her counsel CA Binit Kumar Agarwal had given her email id and phone number on income tax portal and communication were not received by the assesse and her counsel had not informed her. Taking into consideration the same and the fact that assesse is a women we consider it appropriate case to give assesse an opportunity to contest on merits. The impugned orders are set aside and the issue on merits are restored to the files of ld. AO to give fresh opportunity of hearing and pass order afresh.
The appeal is allowed for statistical purposes.
Order pronounced in the open court on 23.09.2026