Ajay Dev vs ITO

PER MANISH AGARWAL, AM :

The present appeal is filed by assessee against the order dated 25.09.2025 of Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld. CIT(A)”] in Appeal No. NFAC/2021-22/10411059 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 13.03.2024 passed u/s 144 r.w.s144B of the Act pertaining to Assessment Year 2022-23.

At the outset, it is seen that the appeal of the assessee is dismissed by the Ld. CIT(A) for non-prosecution. Before us, the Ld. AR submitted that the AO as well as Ld. CIT(A) provided various opportunities to the assessee however, the assessee failed to avail any of the opportunity provided by both the lower authorities nor filed any evidence or information as called for. It is thus, prayed vide Ground of appeal No. 1 that case of the assessee may be sent back to the file of the AO for fresh adjudication. Assessee undertake to appear and to file all the necessary details/evidences before the AO.

Per contra, the Ld. CIT DR vehemently objected to the request of the assessee.

After considering the arguments of both the parties and on careful consideration of the facts of the case, it is observed that in the instant case, during the course of assessment proceedings, the assessee has failed to file any submission. Even during appellate proceedings, the assessee has not submitted any explanation in support of the grounds of appeal taken. Under these circumstances, as a principle of the natural justice, one more opportunity is given to the assessee and the matter is remitted back to the file of the AO with direction to pass the assessment order denovo afresh after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in proceedings before the AO. With these directions, Ground of appeal No.1 of the assessee is allowed for statistical purposes.

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