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Judgment
PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
This appeal arises from order dated 23.12.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by NFAC.
Right at the outset, it was pointed out by the Ld. AR that due to a communication gap between the assessee and his tax consultant, the assessment order was passed in an ex parte manner, with several very large additions as discussed on page 17 of the Ld. AO’s order. It was averred that even before the Ld. CIT(A) there was no compliance to as many as six opportunities given at first appellate stage (the Ld. AR took us through page 11 of the impugned order in this regard). Needless to say, the Ld. CIT(A) also passed an ex parte order. It was the prayer that the assessee may be given another chance to present the facts before the authorities below so that the correct income of the assessee could be worked out.
The Ld. DR had no objection in case the matter was to be remanded back.
We have considered the submissions of Ld. Ar/DR and have gone through the records before us. It is felt that this is a fact based case and due to ex parte orders of authorities below, adverse inferences have been drawn without the benefit of any relevant document or submission from the assessee’s side. Accordingly, we deem it fit to set aside the impugned order and remand this matter back to the file of Ld. AO for fresh assessment. The assessee would do well to present the facts and documents before the Ld. AO so that he does not suffer on account of non-compliance before that authority.
In the result, the appeal is partly allowed for statistical purposes.