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Judgment
PER AMITABH SHUKLA, AM
This appeal filed by the Assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, New Delhi, dated 17.12.2025 arising out of assessment order dated 17.03.2023 passed under section 147 r.w.s. 144 r.w.s. 144B for the Assessment Year 2018-19. The word ‘Act’ herein this order would mean Income Tax Act, 1961.
At the outset, ld. Counsel for the assessee submitted that the ld. CIT(A) has dismissed its case ex-parte and thus its right to natural justice of being heard has been violated. The ld. Counsel submitted that the professional earlier engaged by the assessee had tendered his own email-Id to the Department, as a compliance before the ld. CIT(A). It was submitted that the impugned conduct of the assessee was neither intentional nor mala fide. It was accordingly requested that the matter be kindly considered for remission back to the ld. CIT(A) for adjudication de novo. The ld. Counsel personally ensured that full compliance shall now been made.
The ld. DR while relying upon the order of the lower authorities did not seriously oppose the move.
We have heard rival submissions in the light of material available on records. The misconduct of the assessee in not complying to the statutory notices of the ld. First Appellate Authority are evident from the assailed appellate order dated 17.12.2025. We are however in agreement with the justification tendered for the impugned non-compliance. We are also conscious of the fact that no litigant benefits by non-prosecution of its case. Accordingly in the interest of justice, we remit the matter back to the file of the ld. CIT(A) for adjudication de novo in accordance with law, while according opportunity of being heard and by passing a speaking order. The assessee shall be bounden to comply with statutory notices issued and any non-compliance shall be adversely viewed. The appeal of the assessee is therefore allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.