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Judgment
Per Renu Jauhri, Accountant Member:
This appeal by the assessee is directed against the order dated 29.12.2025 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(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ITO, Ward-35(8), Delhi (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2017-18.
The assessee has taken multiple grounds of appeal challenging the exparte order of Ld. CIT(A).
Brief facts of the case are that return for A.Y. 2017-18 was filed on 30.10.2017 declaring total income of Rs. 13,22,820/-. The case was selected for complete scrutiny and the main issue pertained to deposit of cash of Rs. 4,65,11,000/- during the demonetization period. The assessment was completed after making addition on account of unexplained cash of Rs. 1,17,20,074/- and disallowance of Rs. 1,12,224/-out of various expenses.
Aggrieved, the assessee preferred an appeal before the Ld. CIT(A). As no compliance was made by the assessee to any of the notices issued by the CIT(A), the appeal was dismissed vide order dated 29.12.2025. Further, aggrieved, the assessee is in appeal before the Tribunal.
Before us, the Ld. AR has submitted that as the assessee could not make requisite compliance before the CIT(A), her appeal has been dismissed exparte.
After hearing both the parties, in the interest of justice, we deem it appropriate to restore the matter to the CIT(A) for fresh adjudication after giving due opportunity to the assessee. The assessee is also directed to be vigilant and make requisite compliance before the CIT(A).
In the result, appeal of the assessee is allowed for statistical purposes.