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Judgment
PER S.RIFAUR RAHMAN, AM:
This appeal is filed by the assessee against the order passed by the ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [for short ‘ld. CIT (A)] dated 05.01.2026 for the Assessment Year 2016-17.
None appeared on behalf of the assessee. However, assessee filed adjournment application which was rejected by the Bench. We are proceeding to decide the appeal with the assistance of the ld. DR of the Revenue.
At the time of hearing, we observed that the ld. CIT (A) decided the issue against the assessee ex-parte without properly adjudicating the substantive grounds raised by the assessee on merits. He proceeded to adjudicate the issues by simply relying on the assessment order which was also passed under section 147/144B of the Income-tax Act, 1961 (for short ‘the Act’). We observed that ld. CIT (A) has not decided the issues on merits in detail and sustained the addition relying on the order of the Assessing Office.
On the other hand, ld. DR for the Revenue relied on the orders of the authorities below.
Considered the submissions of the ld. DR of the Revenue and material placed on record. We observed that the addition was sustained by the ld. CIT (A) relying on the order of Assessing Officer ex-parte. Therefore, in the interest of justice, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeals filed by the assessee are allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.