ITAT Restores Assessee’s Appeal After NFAC Dismisses it for Non-Compliance: Grants One Last...

The ITAT has restored a taxpayer's appeal that was initially dismissed by the National Faceless Assessment Centre (NFAC) for non-compliance, granting one last opportunity with a cost condition. The tribunal found that the dismissal was too harsh and that the taxpayer should be given a chance to present his case. However, to ensure accountability, the ITAT imposed a cost on the taxpayer. The ruling underscores a balanced approach, prioritizing natural justice while also penalizing procedural delays.