Amit Kumar vs Income Tax Officer/Ward-45(1)

PER VIKAS AWASTHY, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [in short ‘CIT(A)’] dated 23.12.2025, for Assessment Year 2019-20.

The Assessing Officer (AO) has made addition of Rs.38,62,907/- u/s.69 of the Act on account of unexplained investments. Against the assessment order dated 11.03.2024, passed u/s.147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), the assessee filed appeal before the CIT(A). A perusal of the impugned order reveals that the CIT(A) in a summary manner has upheld the addition and dismissed appeal of the assessee.

The assessment has been made u/s.144 of the Act. From statement of facts available on record it appears ostensibly the assessee could not furnish relevant documents before the AO. Even before the First Appellate Authority, the assessee could not make proper submissions. Considering facts of the case and in interest of justice, I deem it appropriate to restore the matter back to the Assessing Officer for de novo assessment. The Assessing Officer shall re-examine the issue after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

The AO shall issue notice(s) to the assessee on the email address of the assessee available on the portal of the Department as well as physical notice through speed post/courier on the address available with the Department.

The assessee upon service of notice shall respond to the same, without fail.

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