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Judgment
PER VIKAS AWASTHY, JUDICIAL MEMBER:
This appeal is filed by the Assessee against ex-parte order of Commissioner of Income Tax(Appeals)/NFAC, Delhi (hereinafter referred to as 'the Act') dated 11.03.2026, for Assessment Year 2014-15.
Shri V. K. Tulsian, appearing on behalf of the assessee submits that the Assessment Order has been passed u/s 144 of the Act making addition of Rs.26,10,880/- u/s 68 of the Act. The assessee filed appeal before the CIT(A) against the assessment order. No notice issued by the CIT(A) was ever communicated to the assessee. The CIT(A) in ex-parte proceedings confirmed the addition. The ld. counsel submits that the assessee has prima facie good case on merit. If an opportunity is granted the assessee would be able to substantiate that no addition is warranted in the hands of the assessee. The ld. counsel prayed for restoring the issue to the AO.
Both sides heard. Orders of the lower authorities examined. Considering entire facts, I am of the view that the assessee was not able to represent her case properly before the AO and the CIT(A). The matter is restored to the AO for passing fresh Assessment Order after affording reasonable opportunity of making submissions to the assessee, in accordance with law.
The assessee shall furnish all relevant documents before the AO and shall respond to the notices issued by the AO, without fail.
In the result, appeal of the assessee is allowed for statistical purposes.