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Judgment
PER ANUBHAV SHARMA, JM:
These are appeals preferred by the assessee against the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeals filed before him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short) passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 (hereafter referred to as ‘the Act’). Further details of the orders of the lower authorities are as under : -
| ITA No. & AY | Ld. FAA who passed the appellate order | Appeal No. & Date of order of the Ld. FAA | AO who passed the assessment order & Date of order |
| 8610/Del/25 2019-20 | NFAC, Delhi | DIN & Order No: ITBA/NFAC/S/250/2025-26/1081762982(1) Dated 15.10.2025 | ITO, Ward 2(2)(2) Ghaziabad dated 17.03.2025 |
| 8611/Del/25 2020-21 | NFAC, Delhi | DIN & Order No: ITBA/NFAC/S/250/2025-26/1081762982(1) Dated 15.10.2025 | ITO, Ward 2(2)(2) Ghaziabad dated 17.03.2025 |
On hearing both sides we find that on behalf of assessee vide ground No. 1 has submitted that NFAC has not given opportunity of hearing and has not considered the grounds by which assumption of jurisdiction by the Assessing Officer was challenged.
Though Ld. DR has supported the impugned order and submitted that sufficient notices were issued. We find that even before assessing officer assessee had failed to appear and assessment order was passed u/s 147 r.w.s 144 of the Act and the additions were made on account of alleged cash deposits u/s 69A and unaccounted expenditure u/s 69Cof the Act. While issuing notices NFAC mentions of the dates of issuance of notice and it is mentioned that notices were sent via email for which on behalf of assessee it is contended that the impugned order does not mention as to on which email the notices were sent.
In the light of aforesaid we consider it appropriate case to give assessee an opportunity to contest on merits as well as law, and restore issues to the files of ld. CIT(A) to give fresh opportunity of hearing and pass order afresh. The appeal is allowed for statistical purposes.