Friends Tractor vs ITO, Rewari

PER MAHAVIR SINGH, VP:

This appeal by the Assessee is emanating from the order of the National Faceless Appeal Centre, (NFAC), Delhi in Appeal No. NFAC/2017-18/10246428 dated 03.11.2025, arising out of the assessment order dated 28.3.2023 passed u/s. 147 r.w.s. 144 read with section 144B of the Income Tax Act, 1961 (hereinafter referred the Act) relating to assessment year 2018-19.

None appeared on the behalf of the assessee. Ld. DR relied upon the orders of the authorities below.

We have heard the Ld. DR and perused the records, especially the contentions raised by the assessee in the grounds of appeal. On perusal of records, it reveals that it is an admitted fact that Ld. CIT(A) dismissed the appeal of the assessee by passing an ex-parte order wherein, he upheld the order of the Assessing Officer by observing that explanation offered by the assessee during assessment proceedings was vague, unsupported by proper books or corroborative evidence, which demonstrates that Ld. CIT(A) has not passed a speaking order and also assessee remain non-cooperative during the proceedings before the lower authorities. In view of the aforesaid facts and circumstances of the case and in the interest of justice, we deem it fit and proper to give one more opportunity to the assessee to canvass its case before the Ld. CIT(A). Accordingly, we remit back the issues to the file of the Ld. CIT(A) with the direction to decide the same afresh, after giving adequate opportunity of being heard to the assessee and pass a speaking order on the merits of the case. Assessee is also directed to fully cooperate with the Ld. CIT(A) during the proceedings and produce all the relevant evidences, if any, to substantiate its case properly.

In the result, the Assessee’s appeal is allowed for statistical purposes.