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Judgment
PER RENU JAUHRI:
The above captioned two appeals are filed by the assessee against orders of Principal Commissioner of Income Tax (Appeals)- 25 [for shot Ld. PCIT(A)], New Delhi, dated 07.11.2025 passed u/s 250 of the Income Tax Act, 1961 [hereinafter referred to as, “Act”]. The assessments were framed by the Ld. AO u/s 153C of the Act.
In all these two appeals, identical grounds have been taken and, therefore, these are being disposed off vide a common order. The appeal i.e., ITA. No. 7477/Del/2025 [Assessment Year: 2014-15], is being taken as the lead case in which the following grounds have been raised:
“1 For that in view of the facts and in the circumstances, Ld. CIT(A) erred in passing the ex-parte order and in view of the facts and in the circumstances the impugned appeal may kindly be set aside for re-adjudication in interest of justice and it may be held accordingly.
2.Without prejudice to Ground No. 1 above, Ld. CIT(A) has erred in affirming the validity of the impugned order passed by AO u/s 153C/ 143(3) and in view of the facts and in the circumstances it may be held accordingly.
3.Without prejudice to Grounds No. 1 & 2 above, Ld. CIT(A) erred in not appreciating the fact that the alleged "satisfaction" so recorded in the case of "Alankit Group and allied person" is without satisfying the requirement of sec. 153C in that respect and such satisfaction is "mechanical and consolidated" as such the impugned satisfaction is not in accordance with law and hence the consequent order are bad in law and it may be held accordingly.
4.Without prejudice to Grounds No. 1 to 3 above, Ld. CIT(A) was wholly unjustified in affirming the addition of Rs. 50,00,000/- u/s 68 and in view of the facts and in the circumstances such addition is liable to be deleted and it may be held accordingly.
5.Without prejudice to Grounds No. I to 4 above, Ld. CIT(A) was wholly unjustified in affirming the addition of Rs. 1,05,205/-u/s 69C and in view of the facts and in the circumstances such addition is liable to be deleted and it may be held accordingly.
6 Without prejudice to Grounds No. 4 & 5 above, the impugned loan and the interest thereof having been duly repaid during the year itself, the impugned sum cannot be added u/s 68 and hence such addition is liable to be deleted and in view of the facts and in the circumstances it may be held accordingly.
7.For that in view of the facts and in the circumstances, Ld. CIT(A) erred in affirming the addition of Rs.1,50,000/- u/s 69C and in view of the facts and in the circumstances such addition is liable to be deleted and it may be held accordingly.
8.Without prejudice to Grounds No. I to 7 above, the approval so granted by JCIT/ Addl. CIT u/s 153D is not in accordance with law and hence consequent order is bad in law and it may be held accordingly.
9.For that your petitioner craves the right to put additional grounds and/or to alter/ amend/ modify the present grounds at the time of hearing.”
At the outset, it is seen that the order of Ld. CIT(A) has been passed ex-parte as the assessee did not make any compliance to the three notices issued by him. Before us, none appeared on behalf of the assessee. However, vide Ground No. 1 assessee has submitted that the order of Ld. CIT(A) may be set aside for re-adjudication.
After considering the facts and circumstances, in the interest of justice, we deem it appropriate of restore the matter for fresh adjudication on merits by the Ld. CIT(A). The assessee is also directed to be more vigilant and make requisite compliance before the Ld. CIT(A).
As the facts and circumstances in both the appeals are same, both the appeals are hereby allowed for statistical purposes.