Deepak Mehra vs Income Tax Officer, Ward 49(1)

PER SUDHIR KUMAR, JUDICIAL MEMBER:

This appeal is filed by the Assessee against the order of Ld. CIT-Appeals, National Faceless Appeal Centre dated 26-Dec-2025 for the Assessment Year 2019-20.

The assessee has raised as many as 10 grounds of appeal, but at the time of hearing, Ld. AR for the assessee has argued the following ground of appeal:-

At the time of hearing, Ld. AR of the assessee submitted that both the lower authorities have passed the exparte orders denying the assessee an adequate chance of being heard, thus violating principles of natural. The Ld. DR submitted that Ld. CIT(A) has passed reasoned order. He also submitted that the assessee has not taken part in the proceedings before the lower authorities and could not file the relevant evidences before them, resulting exparte orders.

We have heard the rival contentions and perused the material available on record. It is an admitted fact that both the lower authorities have passed their respective exparte orders, due to non-prosecution on the part of the assessee. Since in the instant case the assesse has failed to file its submissions etc. after granting various opportunities, by the lower authorities, as a result thereof, the Ld. CIT(A)/NFAC dismissed the appeal exparte by confirming the order of the AO. Therefore, considering the totality of the facts and circumstances of the case and in the interest of justice, we deem it proper to restore the issues to the file of the Assessing Officer with a direction to decide the same afresh, after giving adequate opportunity of being heard to the assessee, as per fact and law. The assessee is also directed to appear before the Assessing Officer and co-operate in the proceedings and produce all the necessary documents/evidences before him to canvass his case. Accordingly, the grounds raised by the assessee are accordingly allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes.