Ahasan Ali vs ITO

PER MANISH AGARWAL, AM:

This appeal is filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [CIT(A) in short] in Appeal No. NFAC/2018-19/10376054 dated 07.10.2025 passed u/s 250 of the Income Tax Act, 1961 (the Act, in short) arising out of the assessment order dated 21.02.2024 passed u/s 147 r.w.s144 r.w.s.144B of the Act by NFAC, Delhi for Assessment Year 2019-20.

Heard the parties. None appeared on behalf of assessee. From the perusal of the order of ld. CIT(A), it is observed that the appeal of the assessee was dismissed by Ld. CIT(A) for non-prosecution. Before us, assessee filed statement of facts alongwith appeal memo, wherein it is stated that on the date fixed for hearing on 01.10.2025, detailed submission on the first ground of appeal was filed challenging the legality of initiation of proceedings u/s 148/148A of the Act. It was further also requested that submissions on other grounds will be submitted within 15 days. However, Ld. CIT(A) without even adjudicating the legal ground of appeal or referring to the written submissions made by the assessee, has dismissed the appeal by observing that the assessee has not filed written submission despite several requests. It is further observed that the assessment order was also exparte as the assessee has not made any compliance before the AO also.

Under these circumstances, as a principle of the natural justice, one more opportunities is given to the assessee and the matter is remanded to the file of the AO with direction to pass the order denovo afresh after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in remand proceedings before the AO. With these directions, the case is allowed for statistical purposes.

In the result, appeal of the assessee stands allowed for statistical purposes.