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Judgment
PER MANISH AGARWAL, AM:
This appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A) in short], dated 16.09.2025 in Appeal No. CIT(A), Karnal/10309/2017-18 arising out of the assessment order passed u/s 147/147 of the Income Tax Act, 1961 (the Act, in short) dated 26.12.2017 for Assessment Year 2010-11.
At the outset, from the perusal of the order of Ld. CIT(A), it is observed that the Ld. CIT(A) has passed the impugned orders ex-parte, thereby confirming the additions made by the AO. The assessee in ground of appeal No.5 has challenged the orders of CIT(A) for not providing reasonable opportunities of being heard.
The Ld. Sr. DR supported the orders of the lower authorities.
We have considered the facts of the case and on perusal of the order of Ld. CIT(A) it is observed that Ld. CIT(A) has provided more than Twenty opportunities however, assessee failed to submit any written submission/reply except only one submission made on 30.01.2023. In this background CIT(A) proceeded to disposed off the appeal filed by the assessee by confirming the additions made by the AO in the assessment order. It is true that assessee did not comply with the notices issued by the CIT(A) and did not file the requisite details/documents in support of the claim made in grounds of appeals.
Under these facts and circumstances and in the interest of justice, the appeal is restored to the file of Ld. CIT(A) for fresh adjudication on merits in accordance with law after giving another opportunity to the assessee. The assessee is also directed to participate in the appellate proceedings before the Ld. CIT(A). Accordingly, Ground of appealNo.5 taken by the assessee is allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.