Chetan Kakkar vs Commissioner Of Income Tax (Appeals)-29

PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated 16.10.2025 of the Ld. Commissioner of Income Tax (Appeals)-29, New Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN: CIT(A), Delhi-29 10061/2020-21 arising out of the order dated 11.02.2023 u/s 143 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the ACIT, CC-26, New Delhi, for AY: 2021-22.

On hearing both the sides, we find that assessee has raised the plea that assessee was not given opportunity of hearing before the Ld. CIT(A). Ld. AR has submitted that, due to the assessee’s business being uprooted and resulting financial crisis, there was no representation before the Ld.CIT(A). Ld. DR has though defended the decision of Ld. CIT(A),however, we find that Ld. CIT(A) in the impugned order in para 4 mentions of the notices issued and that there was request for adjournment on two occasions. Ld. CIT(A) observes that, assessee has failed to appear and file submissions and accordingly, upheld the assessment order on the basis of lack of submissions and documentary evidences. The issues arise out of the search and seizure proceedings on the basis of which an addition was made u/s 69A of the Act while the assessee claims having all the relevant evidences.

In the light of the aforesaid discussion, we considered it an appropriate case to restore the issues on merits as well as law to the files of Ld. CIT(A) to give fresh opportunity of hearing to the assessee and decide afresh.

In the result, appeal filed by the assessee is treated as allowed for statistical purposes.