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Judgment
PER SUDHIR KUMAR, JM:
This appeal by the assessee is directed against the order dated 10.11.2025 of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi pertaining to A.Y. 2017-18.
None appeared on behalf of the assessee. Accordingly, heard the Ld. DR and case file perused.
It is noted that it was the contention of the assessee made in the grounds of appeal that the Ld. CIT(A) has passed the order u/s. 250 of the Act without following the principle of natural justice as no notice was served upon the assesse during the appeal proceedings.
We have heard the Ld. DR and perused the records. It is an admitted fact that assessee did not respond to the AO during the assessment proceedings, thus, the AO has passed the exparte order dated 30.1.2025 u/s. 147 r.w.s. 144 r.w.s. 144B of the Act and Ld. CIT(A) vide order dated 10.11.2025 by sustaining the addition made by the AO, in the absence of documentary evidences to substantiate the entire transaction on the part of the assessee. We notice that assessee did not respond to the various notices issued by the Ld. First Appellate Authority, therefore, Ld. CIT(A) passed the impugned order by dismissing the appeal in default of assessee. The reluctant attitude of the assessee cannot be appreciated. However, in the interest of natural justice and fair play, we deem it fit and proper to afford last opportunity to the assessee and thus remit back the matter back to the file of the Ld. CIT(A) for adjudication afresh, after affording adequate opportunity of hearing to assessee. We further direct the assessee to be diligent and cooperative in attending the hearings and making submissions before the Ld. CIT(A) for the expeditious and effective disposal of the appeal. Also, assessee should refrain from seeking any adjournment except for compelling and unavoidable circumstances. Needless to say that the Ld. CIT(A) shall ensure the observance of the principles of natural justice.
In the result, the Assessee’s appeal is allowed for statistical purposes.