Table of Content
1. adequate opportunity for representation is essential. (Para 1 , 2 , 3)
2. counsel's inability to represent due to medical emergencies. (Para 4 , 5)
3. restoration for fair adjudication based on procedural fairness. (Para 6)
4. final order allows appeal for statistical purposes. (Para 7)

Essar Steel Metal Trading Limited (earlier known as Edwell Metal and Trading Limited), Essar House, 11, KK Marg, Tulsiwadi, Mahalaxmi, Mumbai-400 034 PAN: AABCE4851F	vs	DCIT, Circle 6(1)(1), Mumbai Room No.563B 5th Floor, Aayakar Bhavan Maharishi Karve Road, Mumbai- 400 020
APPLICANT		RESPONDENT

Assessee by : Shri Tarang Mehta Respondent by : Shri Ritesh Misra, CIT DR Date of hearing : 04/08/2025 Date of pronouncement : 06/08/2025 O R D E R Per Anikesh Banerjee (JM):

The instant appeal of the assesse is filed against the order of the National Faceless appeal Centre (NFAC), Delhi [in short, ‘the Ld. CIT(A)] passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) for Assessment Year 2020-21, date of order 11/03/2025. The impugned order emanated from the order of the Learned Deputy Commissioner of Income-tax, Circle 6(1)(1), Mumbai

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