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Judgment
PER SUDHIR KUMAR, JUDICIAL MEMBER:
This appeal is filed by the Assessee against the order of Ld. CIT-Appeals, National Faceless Appeal Centre dated 29-Nov-2025 for the Assessment Year 2022-23.
At the time of hearing, Ld. AR of the assessee submitted that AO has passed the exparte order and Ld. CIT(A) confirmed the same without any incriminating material found during the course of search and also sustained the addition in dispute solely on the basis of suspicion and surmises, which is against the facts of the case. However, the Learned authorized representative for Revenue stated that departmental authorities have passed reasoned orders. He also submitted that the assessee could not file the relevant evidences before the lower authorities, thus the appeal was rightly rejected by the Ld. CIT(A).
We have heard the rival contentions and perused the material available on record. It is an admitted fact that despite opportunities granted by Lower authorities, the assessee did not file his reply/submissions, for which the Assessing officer completed the assessment ex-parte and that action of the AO was confirmed by the Ld. CIT(A)/NFAC. Therefore, considering the totality of the facts and circumstances of the case and in the interest of justice, we deem it proper to restore the issues to the file of the Ld. CIT(A) with a direction to grant one final opportunity to the assessee to substantiate its claim and decide the issue as per fact and law. The assessee is also directed to appear before the Ld. CIT(A) and co-operate in the proceedings and file the necessary evidences before it, in order to canvass his case. The grounds raised by the assessee are accordingly allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.