Xion Progressive Educational Society Vs ITO (ITAT Delhi)
Assessee, an educational society, challenged the ex-parte order of CIT(A)/NFAC dated 29.04.2025. The grievance was that CIT(A) issued notices to an incorrect e-mail ID, not the email address furnished by the assessee before lower authorities. Due to this mismatch, assessee never received hearing notices & therefore could not appear or submit documents.
Before Tribunal, assessee argued violation of natural justice. Revenue did not dispute the factual contention that NFAC notices were not sent to the designated email. Tribunal held that since the assessee was deprived of an effective opportunity, the ex-parte appellate order could not be sustained.
To prevent miscarriage of justice, Tribunal set aside the NFAC order & restored the matter to CIT(A) for fresh adjudication, directing that proper opportunity of hearing be granted & all evidence be considered. Tribunal also clarified that if assessee fails to cooperate during remand proceedings, CIT(A) is free to decide the matter strictly as per law. Appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT DELHI
The instant appeal, filed by the assessee, is directed against the order dated 29.04.2025 (DIN & Order No. ITBA/NFAC/S/250/2025-26/1075863861(1) passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 28.12.2019 passed by the ITO, Exemptions Ward, Faridabad under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), for Assessment Year 2017-18.
