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Judgment
PER S. RIFAUR RAHMAN, AM:
The assessee has filed appeals against the order of the Learned Commissioner of Income Tax (Appeals), Delhi – 26 [“Ld. CIT(A)”, for short]dated 11.03.2026 for the Assessment Years 2020-21 to 2023-24.
None appeared on behalf of the assessee. We are proceeding to decide the appeal with the assistance of ld. DR of the Revenue.
At the time of hearing, we observed that the ld. CIT (A) decided the issue against the assessee ex-parte without properly adjudicating the substantive grounds raised by the assesse eon merits. He proceeded to adjudicate by relying on several decisions on the subject of non-prosecution and, he dismissed the appeal in limine. We observed that that ld. CIT (A) has not decided the issues on merit and sustained the addition relying on the order of the Assessing Officer
On the other hand, ld. DR for the Revenue relied on the orders of the authorities below.
Considered the submissions of the ld. DR of the Revenue and material placed on record. We observed that the addition was sustained by the ld. CIT (A) relying on the order of Assessing Officer ex-parte. Therefore, in the interest of justice, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeals filed by the assessee are allowed for statistical purposes.
In the result,the appeals filed by the assessee areallowed for statistical purposes.