ITA 2229 & 2230/DEL/2026

Parties Involved

Facts Summary

The appeal in ITA Nos. 2229 & 2230/Del/2026 for Assessment Years 2018-19 & 2019-20 arises from the order of the National Faceless Appeal Centre (NFAC), Delhi dated 02.01.2026 against the order of assessment passed by the Assessing Officer, Assessment Centre, Delhi dated 20.03.2023. The orders of the lower authorities were passed ex parte without securing the presence of the assessee. The tribunal deemed it fit to restore these appeals to the file of the Assessing Officer for de novo adjudication in accordance with law.…

Legal Issues

• 1. Whether the orders of the lower authorities were passed ex parte without securing the presence of the assessee?

Judgment Outcome

Decided in favour of Assessee.

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