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Judgment
ORDER
PER BRAJESH KUMAR SINGH, AM,
This appeal by the Assessee is directed against the order dated 03.12.2025 of ld. Commissioner of Income Tax, Appeal/ NFAC (Delhi) [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the order dated 22.02.2024 passed under section 147 r.w.s 144 r.ws. 144 of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’) by Assessment Unit, Income Tax Department (hereinafter referred to as the ‘AO’), pertaining to Assessment Year (AY) 2016-17.
Brief facts of the case: The AO hadspecific information that the assessee had carried out the following transactions during the Financial Year 2015-16, relevant to Assessment Year 2016-17.
| Sr. No. | Type of Transactions | Amount |
|---|---|---|
| 01. | The assessee has purchased three immovable properties (Land situated at Park Town 3/4 NH-24, Ghaziabad) from Sagacious Conbuild Pvt. Ltd. | Rs. 6,42,33,800/- |
| 02. | The assessee has shown turn over in service tax return as reported by CBEC` | Rs. 52,28,204/- |
| TOTAL | Rs. 6,94,62,004/- | |
Based on this information, the AO issued notice u/s 148 of the Act, dated 31.03.2023. The assessee was given a number of opportunities by the A.O. during the course of the assessment proceedings as per the details in para 2 of the assessment order. According to the A.O. the assessee did not respond to the said notices and the assessment was completed u/s 147 r.w.s. 144 r.w.s. 144B of the Act making an addition of Rs. 6,94,62,004/-. Aggrieved with the said order, the assessee filed an appeal before the ld CIT(A) where again the assessee did not appear before the ld CIT(A) and the appeal was dismissed ex-parte by the ld CIT(A).
Having perused the records, it is seen that the assessee neither appeared before the A.O. during the assessment proceedings nor before the ld CIT(A). However, the assessee had made certain relevant factual submissions about the impugned transactions in its ‘statement of facts’ filed before the ld CIT(A), which were not dealt by the ld CIT(A) and thus his order cannot be sustained. Therefore, in the interest of justice and to give one more opportunity to the assessee the orders of the A.O. as well as the ld CIT(A) are set aside and the matter is restored to the file of the A.O. to decide the issue afresh after giving reasonable opportunity of being heard to the assessee and in accordance with law.
The assessee will be at liberty to file any details/evidence in respect of his claim before the A.O. The grounds of appeal filed by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.