AI Structured Summary
Not yet generated for this judgment
Judgment
PER VIMAL KUMAR, JM:
The appeal filed by the assessee is against the order dated 09.12.2025 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [hereinafter referred to as “the CIT(A)”] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) arising out of assessment order dated 06.03.2024 of Ld. Assessing Officer/Assessment Unit (hereinafter referred to as ‘The AO’) u/s 147 r.w.s. 144 r.w.s. 144B of the Act for A.Y. 2016-17.
Brief facts of the case are that the assessee had not filed return. The case of assessee was picked up in RMS-Non-Filing of Return PAN cases from insight portal as per the Risk Management strategy due to the large transactions done by the assessee during the F.Y. 2018-19 relevant to assessment year 2016-17. The assessee provided information vide notice u/s 148A(b) of the Act dated 07.02.2023. Notice u/s 148 of the Act was served upon the assessee on 27.03.2023. Notice u/s 142(1) of the Act dated 10.10.2023 reminder notice AU-1 dated 27.10.2023. Show cause notice u/s 144 of the Act dated 01.12.2023 and final show cause notice dated 14.02.2024 were issued. The assessee failed to reply and filed return of income. On completion of proceedings, ld. AO vide order dated 06.03.2024 made additions of Rs. 63,63,334/- and Rs. 12,91,000/-.
Against order dated 06.03.2024 of ld. AO, the appellant/assessee filed appeal before Ld. CIT(A) which was dismissed vide order dated 09.12.2025.
Being aggrieved, the appellant/assessee preferred present appeal.
Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(A) erred in not taking cognizance of written submissions and evidence filed during the appellate proceedings in violation of principle of natural justice i.e Copy of list of members, allotment of flats, Conveyance deed, Certificates of occupancy, Letter of possession, copies of sale deeds, copy of incorporation of society, PAN Card of the society and other details from page No. 1 to 50 were submitted before Ld. Lower Authorities.
Ld. Departmental Representative relied on impugned order.
From examination of record in light of the aforesaid rival contention, it is crystal clear that the Ld. CIT(A) vide impugned order dated 09.12.2025 dismissed the appeal of appellant/assessee without referring to grounds of appeal, submissions and evidence submitted by appellant during the appellate proceedings in violation of natural justice.
In view of above material facts and in interest of justice, the impugned order dated 09.12.2025 of ld. CIT(A) is set aside and the matter is restored to the file of ld. CIT(A) for afresh decision in accordance with law after affording a fair opportunity of hearing to the assessee.
In the result, the appeal filed by the assessee is allowed for statistical purposes.