ITAT Condones Delay and Restores Appeal for Fresh Adjudication Due to Lack of Natural Justice in NFAC Order

The ITAT (Income Tax Appellate Tribunal) has condoned delay and restored appeal for fresh adjudication due to lack of natural justice in NFAC order. NFAC (National Faceless Assessment Centre) orders were passed without physical interaction. This decision underscores the importance of natural justice principles, ensuring taxpayers receive a fair hearing. If an assessee was denied a proper opportunity to present their case, leading to an ex-parte or unfair order, the tribunal will condone delays and remand the case for fresh consideration, upholding fairness in tax proceedings.