Ashwani Dhawan vs Income Tax Officer

PER SHRI VIKAS AWASTHY, JUDICIAL MEMBER:

This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 26.12.2025, for Assessment Year 2019-20.

Submissions made by Id. DR heard, orders of the lower authorities examined. The assessment for AY 2019-20 in the case of assessee was reopened and notice u/s.148 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) was issued to the assessee on 29.03.2023. In response to notice u/s.148 of the Act, the assessee filed return of income declaring total income of Rs.44,29,310/- under the head salary, income from house property and profits from business or professional. Thereafter, no further submissions were made by assessee in response to notice u/s.142(1) of the Act. The Assessing Officer (AO) in absence of any reply of the assessee, completed the assessment u/s.144 of the Act. The assessee assailed the additions made by AO in appeal before the CIT(A). The CIT(A) vide impugned order dismissed appeal of the assessee in ex-parte proceedings.

Considering entire facts of the case and in the interest of justice, we deem it appropriate to restore the matter back to the AO for denovo assessment, after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

The AO shall serve notice(s) to the assessee on the email address provided in Form No. 36 i.e. [email protected] in addition to notice on email address available on portal of Department. The assessee upon service of notice shall respond to the same, without fail.

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.