Shri Amit Sharma Vs National Faceless Assessment Centre

Parties Involved

Facts Summary

These four appeals have been preferred by the assessee, Shri Amit Sharma, against the different orders dated 25.07.2025, 01.08.2025, and 06.08.2025 of the National Faceless Appeal Centre (NFAC), Delhi, pertaining to Assessment Year 2017-18. The orders arose out of an assessment order dated 28.03.2022 passed under Section 147 read with Section 144B of the Income-tax Act, 1961. The impugned order was an ex parte one as the assessee could not appear despite several notices being sent. The assessment order was passed under Section 144 of the Act.…

Legal Issues

• 1. Whether the ex parte assessment order should be set aside and the matter should be remitted for re-adjudication?

Judgment Outcome

Decided in favour of Assessee.

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