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Judgment
PER MANISH AGARWAL, AM :
The present appeal is filed by assessee against the order dated 16.09.2025 passed by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld. CIT(A)”] in Appeal No. CIT (A), Delhi- 1/10573/2019-20 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of penalty order dated 28.12.2019 passed u/s 144 of the Act pertaining to Assessment Year 2017-18.
At the outset, it is seen that the appeal of the assessee was partly allowed by Ld. CIT(A) where all the additions made stood confirmed except the directions that the trading addition is to be made after reducing the amount of cash deposit during the demonetization for which separate addition was made. During the course of appellate proceedings, despite several opportunities to substantiate the Grounds of appeal, the assessee did not file any submission nor any evidence to challenge the findings of the AO. Before us, ld. AR submits that the assessment order was also passed u/s 144 of the Act as the assessee could not be able to file the complete details as called for and therefore, it is prayed that the matter may be sent back to the file of the AO for fresh adjudication.
Per contra, the Ld. CIT DR vehemently objected to the request made by the assessee.
After considering the arguments, we find that in the instant case, despite of several opportunities provided by both the authorities, assessee failed to file any submissions or evidences either before the AO or before ld. CIT(A) therefore, both the authorities had passed the order ex-parte. Under these circumstances, as a principle of the natural justice, one more opportunity is given to the assessee and the matter is remitted to the file of the AO with direction to decide the issue 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, all Grounds of appeal are allowed for statistical purposes.
In the result, appeal filed by the Assessee is allowed for statistical purposes.
Order pronounced in the open court on 22.06.2026.