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Judgment
PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
This is a batch of two appeals pertaining to the same assessee. For the sake of convenience these two appeals are being disposed of through a single order.
ITA 658/Del/2026 arises from order dated 08.12.2025, passed by Ld. CIT(A)-29, New Delhi, u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”). ITA No.659/Del/2026 arises from impugned order dated 08.12.2025 passed by Ld. CIT(A)-29, New Delhi.
It is seen from the impugned orders that both of them have been passed without the assessee making any compliance to the notices issued from the office of Ld. CIT(A), fixing the cases for hearing. Thereafter, it is seen that the Ld. CIT(A) has gone by the findings of the Ld. AO and has confirmed the additions made at that stage.
The aggrieved assessee has approached the ITAT with many grounds of appeal out of which the impugned orders have been challenged on the ground of denial of opportunity as well.
Before us the Ld. AR argued that while the assessee had made a considerable presentation of facts at the stage of Ld. AO but due to certain problems within the business of the assessee compliance could not be made before the Ld. CIT(A). It was the submission that the Ld. AO’s order itself was bad in law since it violated several settled judicial principles regarding assumption of jurisdiction etc. However, the Ld. AR prayed for an opportunity to present the legal as well as the factual aspects again before the authorities below.
The ld. DR relied on the orders of the authorities below.
We have carefully considered the rival submissions and have gone through the documents before us. We find that indeed the Ld. CIT(A) has exclusively relied on the findings of the Ld. AO to pass adverse orders in both the appeals. We find force in the Ld. AR’s contention that the legal and the factual aspects deserve to be thrashed out at the level of Ld. CIT(A) and thus, we deem it fit to set aside both the impugned orders and remand them back to the file of Ld. CIT(A) for adjudicating on the legal and the factual aspects afresh. We emphasize that the Ld. CIT(A) would definitely adjudicate on the jurisdictional issues being agitated before us by the Ld. AR.
In the result, both these appeals are partly allowed for statistical purposes.