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Judgment
PER KRINWANT SAHAY AM
Appeal in this case has been filed by the revenue against the order dated 26.11.2025 passed by the Ld. CIT(A)/NFAC, Delhi for the A.Y. 2017-18. Grounds of appeal are as under :-
“1.That on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in affirming the addition of Rs. 2,29,93,000/- made by the Assessing Officer in the hands of the appellant, which is erroneous, contrary to law, and liable to be deleted.
2.That on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in sustaining the addition of Rs. 2,29,93,000/- under section 69A of the Act. which was made on the basis of preconceived notions, assumptions and presumptions, rendering the addition invalid and bad in law.
3.That on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the addition made under section 69A of the Income-tax Act, 1961. even though the impugned amount was duly recorded and explained. Therefore, the invocation of section 69A is bad in law.
4.That on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in passing an ex-parte order.
5.That the appellant craves leave to add, alter, amend, or withdraw any of the above grounds of appeal at or before the time of hearing.”
At the very outset the Ld. Counsel for the assessee brought it to the notice of the Bench that the order passed by the Ld. CIT(A) is an exparte order as assessee could not comply the notices issued by them and, therefore, he made prayer before the Bench that in order to give natural justice to the assessee the matter may be remanded back to the file of the Ld. CIT(A).
Per contra the Ld. DR relied on the orders of the authorities below.
We have considered the findings given by the Ld. CIT(A) in the appellate order. We find that the assessee has not complied with the notices issued by the Ld. CIT(A) though adjournment was sought on two occasions, therefore, the Ld. CIT(A) has passed an exparte order. In the interest of justice, although the assessee has not been complied notices, however, keeping in view the prayer of the assessee and element of natural justice we are inclined to remand this matter back to the file of the Ld. CIT(A). Accordingly, this case is remanded back to the file of the Ld. CIT(A).
In the result, the appeal filed by the assessee is allowed for statistical purpose.