Machining & Forging Vs ITO (ITAT Delhi)
The Delhi Bench of the ITAT set aside the NFAC order dismissing the assessee’s appeal in limine for AY 2016-17 on the ground that no return of income was filed and advance tax was not paid. The Tribunal observed that such summary dismissal, without examining the assessee’s submissions or evidence, resulted in denial of effective opportunity and could lead to miscarriage of justice.
Holding that the assessee’s case was never adjudicated on merits by the first appellate authority, the ITAT remanded the matter back to the CIT(A) with a direction to decide the appeal afresh after granting proper opportunity of hearing and considering all material on record. The Tribunal clarified that non-cooperation by the assessee would entitle the CIT(A) to proceed in accordance with law.
Accordingly, the appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT DELHI
The instant appeal, preferred by the assessee, is directed against the order dated 23.07.2025 [DIN & Order No. ITBA/NFAC/S/250/2025-26/1078818325(1)], passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 16.03.2022 passed by the Assessing Officer under Section 147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), for Assessment Year 2016-17.
