AI Structured Summary
Not yet generated for this judgment
Judgment
PER ANUBHAV SHARMA, JM:
These appeals preferred by the Assessee against the orders of the Ld. Commissioner of Income-tax (Appeals) (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeals filed before him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short) passed u/s 143(3)/153C of the Income-tax Act, 1961 (hereafter referred to as ‘the Act’). Further details of the orders of the lower authorities are as under: -
| ITA No. & AY | Ld. FAA who passed the appellate order | Appeal No. & Date of order of the Ld. FAA | AO who passed the assessment order & Date of order |
| 6475/D/25 2015-16 | CIT(A)-25, New Delhi | DIN No : ITBA/APL/M/250/2025-26/1079621761(1) Dated 14.08.2025 | DCIT, Central Circle -28 Dated 15.02.2024 |
| 6476/D/25 2016-17 | CIT(A)-25, New Delhi | DIN No : ITBA/APL/M/250/2025-26/1079621977(1) Dated 14.08.2025 | DCIT, Central Circle -28 Dated 15.02.2024 |
| 6477/D/25 2017-18 | CIT(A)-25, New Delhi | DIN No : ITBA/APL/M/250/2025-26/1079622147(1) Dated 14.08.2025 | DCIT, Central Circle -28 Dated 15.02.2024 |
| 6478/D/25 2018-19 | CIT(A)-25, New Delhi | DIN No : ITBA/APL/M/250/2025-26/1079622282(1) Dated 14.08.2025 | DCIT, Central Circle -28 Dated 15.02.2024 |
| 6479/D/25 2019-20 | CIT(A)-25, New Delhi | DIN No : ITBA/APL/M/250/2025-26/1079622438(1) Dated 14.08.2025 | DCIT, Central Circle -28 Dated 15.02.2024 |
None has appeared for the assessee in spite of notices being issued for today. We have gone through the impugned orders and the ground as raised with the assistantance of ld. DR and are of the considered view that no purpose will be served by any further notices as the impugned order passed by ld. First Appellate Authority indicates that due failure of assessee to appear in response to as many as 10 notices issued the ld. First Appellate Authority, relying decision of Hon’ble Supreme Court in CIT Vs. B.N. Bhattacharjee (1977) 118 ITR 461 (SC), ld.CIT(A) has proceeded ex-parte and though issue on merits have been touched but the same have not been considered as ld. First Appellate Authority has observed that during appellate proceedings, the appellant has also not complied and has been evasive and furnished no details and corroborative evidence in support of its contention contesting the additions made in the assessment orders.
Further, we find that that assessee has also raised an issue before us that assessment orders are without due approval u/s 153D of the Act and the impugned orders show that when notice was issued for hearing on 08.04.2025 adjournment was sought on the basis that copy of approval u/s 153D has to be obtained. It appears that no effective ground in this regard was raised before ld. CIT(A). At the same time we find that assessee has also raised ground before us about the admission of digital evidence without following procedure laid down in Section 65B of the Indian evidence Act, 1872.
In the light of the aforesaid discussion we are of the considered view that matter requires to be sent back to the files of ld. CIT(A) to give fresh opportunity of hearing to the assessee wherein assessee can raise relevant legal ground and file submission in support of the merits too.
The appeals are allowed for statistical purposes. The impugned orders of ld. CIT(A) are set aside with consequences to follow as per the directions above.