Dipmala Kumari vs Income Tax Officer

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 (NFAC), New Delhi, dated 18.12.2025 arising out of assessment order dated 17.02.2024 passed under section 147 r.w.s. 144 of the Act, 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. It was submitted that the ld. AO has also passed an ex-parte order u/s 144 of the Act. The ld. Counsel submitted that the assessee was prevented by compelling person reason were making requisite compliance to the statutory notices of lower authorities. 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. AO 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 18.12.2025. We are however in agreement with the justification tendered for the impugned non-compliance. We are conscious of the fact that no appellant benefits by non-prosecution of its case. Be that as it may be, we are of the view that the matter deserves to be remitted back to the ld. AO for re-adjudication de novo. Accordingly, we set-aside the order of the lower authorities and remit the matter back to the file of the ld. AO for assessment de novo in accordance with law and by way of passing a speaking order. The Ld. AO shall give opportunities of being heard to the assessee and it shall be bounden upon the assessee to comply with the notices issued by the Ld. AO Any non-compliance on the part of the assessee can be adversely viewed. The decision to remit it back to the Ld. AO is taken in view of the fact that an Assessing Officer is the fulcrum of assessment proceedings. He possess the first right and responsibilities to examine facts of a case before arriving at his decision qua determination of taxable income in a particular case. We have noted with respectful deference the decision of Hon’ble Apex Court in the case of TIN box 249 ITR 216 on the subject matter. Accordingly, the appeal of the assessee is allowed for statistical purposes

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