Great India Housing Co-operative Society Limited vs ITO

PER C.N. PRASAD, JM,

This appeal is filed by the assessee against the order of the Ld.Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 18.09.2025 for the A.Y. 2016-17 in sustaining the addition made by the AO in respect of commission expenses.

The Ld. Counsel for the assessee at the outset submitted that the Ld. CIT(A) disposed of the appeal exparte without going into merits of the case and no finding given by the Ld. CIT(A) on merits.

Heard rival submissions and perused the orders of the authorities below. It is noticed that the Ld. CIT(A) dismissed the appeal of the assessee for non prosecution. However, he has discussed the proceedings before the AO as well as the addition/ disallowance made by the AO. In the proceedings the Ld. CIT(A) did not deal with the submissions of the assessee and the grounds raised by the assessee on merits with a specific finding. Therefore, in the interest of justice this appeal is restored back to the file of the Ld. CIT(A) to decide the issue afresh on merits after providing the assessee reasonable opportunity of hearing.

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