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Judgment
The bunch of appeals filed by the Assessee are directed against all orders dated 30.12.2025 passed by the Ld. Commissioner of Income-tax (Appeals)-26, Delhi [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Years 2019-20 to 2022-23 respectively.
Since all the appeals relate to the same assessee these are heard analogously and are being disposed of by a common order for the sake of convenience.
The matter relates to penalty under Section 271D of the Act confirmed by the First Appellate Authority dated 30.12.2025 arising out of the order dated 27.09.2024 passed by the Central Range-4, Delhi.
None appeared on behalf of the Assessee inspite of notice having been served. Since, admittedly, an ex-parte order passed by the Ld. CIT(A) in each matters in order to prevent the miscarriage of justice we would like to give a further opportunity to the Assessee to represent the case before the authorities below effectively and thus, all these appeals are disposed of by setting aside the issue to the file of the Ld. CIT(A) for consideration of the same afresh upon granting an opportunity of being heard to the Assessee and upon considering the evidence on record or any other evidence which the Assessee may choose to file at the time of hearing of the matter.
We further make it clear that in the event the Assessee does not co-operate with the First Appellate Authority, the said authority would be at liberty to proceed and finalize the issues strictly in accordance with law.
All the appeals filed by the Assessee are therefore, allowed for statistical purpose.