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Judgment
Per Renu Jauhri, Accountant Member:
This appeal by the assessee is against order dated 18.06.2025 of the National Faceless Appeal Centre (NFAC), Delhi, [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the Assessment Order dated 30.12.2019 passed under section 143 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ITO-29(7), Delhi (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2017-18.
The assessee has taken multiple grounds of appeal. On the date fixed for hearing none appeared on behalf of the assessee an application for adjournment was filed. Legal heir of the assessee Ms. Kirandeep Kaur is brough on record in view of application dated 11.03.2026.
Sole substantive issue in this case relates to the rejection of assessee’s claim u/s 54B of the Act.
We have heard the ld. DR and perused the material available on record. We note that the assessee was a super senior citizen who has since passed away. Due to severe health issues, he could not submit requisite documentary evidences before the AO in time. Accordingly, Ld. AO finalised the assessment rejecting the claim of deduction u/s 54B vide order dated 30.12.2019.
Aggrieved, the assessee filed appeal before the Ld. CIT(A). The relevant documents became available on 31.12.2019 but the same were not considered by Ld. CIT(A), who dismissed the assessee’s appeal vide order dated 18.06.2025.
In view of the above facts and circumstances, in the interest of substantive justice, we deem it appropriate to restore the matter to the jurisdictional AO for denovo consideration after taking into account, the documentary evidences now available with the assessee in support of claim of deduction u/s 54B of the Act. Needless to add, the assessee shall be given a reasonable opportunity of being heard before finalising the assessment.
In the result, appeal is allowed for statistical purposes.