NFAC dismisses Appeal in-limine for Non-appearance: ITAT Remands Case

The Income Tax Appellate Tribunal (ITAT) remanded a case dismissed in limine by the National Faceless Appeal Centre (NFAC) for non-appearance. The case involved an assessee whose appeal was dismissed without consideration of the merits due to non-appearance. The ITAT found that the dismissal was unjust and directed the NFAC to hear the case afresh, ensuring the assessee had a fair opportunity to present their arguments. This decision underscores the importance of procedural fairness in tax adjudication.