NFAC ex-parte order: ITAT directs re-adjudication for non-compliant assessee

Sh. Iqbal Singh HUF Vs DCIT (ITAT Chandigarh) Sh. Iqbal Singh HUF filed an appeal before the ITAT Chandigarh against the ex parte order passed by the NFAC, Delhi for the assessment year 2018-19. The NFAC dismissed the assessee’s appeal on the grounds of non-compliance, without considering the merits of the case. The appellant approached the ITAT, challenging the order and seeking a fresh decision on the merits. The NFAC dismissed the appeal of Sh. Iqbal Singh HUF due to non-compliance during the proceedings. However, the ITAT opined that non-compliance with the order of the Commissioner ...