Himanshu Sirohi vs Income Tax Officer

This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 25.11.2025, for Assessment Year 2018-19.

A perusal of the assessment order reveals that the Assessing Officer (AO) has made assessment u/s.144 r.w.s. 147 of the Income Tax Act,1961(hereinafter referred to as ‘the Act’) as the assessee remained non-responsive during the assessment proceedings. Thus, the AO vide assessment order dated 28.12.2023 made addition of Rs. 5,49,922/- on account of salary income for AY 2018-19. Against the said assessment order, the assessee filed appeal before the CIT(A), who vide his impugned order dated 25.11.2025 dismissed appeal of the assessee in limine due to non-production of any documentary evidence to controvert findings of the AO.

The ld. AR of the assessee submits that the assessee has prima-facie good case on merits, and if an opportunity is granted, the assessee would furnish relevant documents to substantiate his claim before the AO.

Considering entire facts of the case, I deem it appropriate to restore this appeal back to the AO for denovo assessment, in accordance with law. The AO shall grant reasonable opportunity of making submissions to the assessee and shall consider the documents furnished, if any by the assessee before making fresh assessment.

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.