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Judgment
PER YOGESH KUMAR, U.S. JM:
The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 18/09/2025 for the Assessment Year 2018-19.
Brief facts of the case are that, an assessment order came to be passed on 03/09/2021 u/s 143(3) r.w. Section 144B of the Income Tax Act, 1961 ('Act' for short) by making certain additions. The Assessee preferred an Appeal before the CIT(A) which has been dismissed on 18/09/2025 vide order impugned. As against the order of the Ld. CIT(A) dated 18/09/2025, Assessee preferred the present Appeal.
The Ld. Counsel for the Assessee submitted that both the order of Ld. CIT(A) is ex-parte, wherein the Ld. CIT(A) has not decided on the grounds of the Appeal of the Assessee and the order impugned came to be passed in violation of principals of natural justice. Further submitted that the Ld. A.O. has also not produced all the documents produced by the Assessee during the assessment proceedings. Thus, sought for allowing the Appeal.
Per contra, the Ld. Department's Representative submitted that, both the A.O. as well as the Ld. CIT(A) have passed the respective orders on merits in accordance with law which requires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeal.
We have heard both the parties and perused the material available on record. The Ld. CIT(A) has passed the order impugned ex-parte as the Assessee has not participated in the proceedings. The Ld. CIT(A) has not decided all the grounds of Appeal on its merits. Further, it is the contention of the Assessee that the A.O. has also not considered the documentsproduced by the Assessee. In view of the above, in the interest of justice, we deem it fit to restore the issue to the file of the A.O. for de-novo assessment. Needless to say, the A.O. shall provide opportunity of being heard to the Assessee before passing the assessment order in accordance with law. The Assessee is also directed to participate in assessment proceedings without fail.
In the result, the Appeal of the Appellant is partly allowed for statistical purpose.