Mithlesh Kumar Singh vs Income Tax Officer

PER AMITABH SHUKLA, AM

This appeal filed by the assessee is directed against the order of Ld. Commissioner of Income Tax(Appeals)/National Faceless Appeal Centre, New Delhi, dated 04.02.2026, arising out of assessment order dated 20.03.2023 passed under section u/s 147 r.w.s 144B of the Act for the Assessment Year 2018-19. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

The ld. DR while relying upon the order of the lower authorities, took us through the factual matrix of the case. The ld. Assessing Officer concluded assessment at an income of Rs.70,27,000/-. We have noted the Ld. Assessing Officer has passed an ex-parte order without giving adequate opportunity of being heard. The misconduct of the assessee in not complying to the statutory notices of the ld. Assessing Officer are evident from the assessment order dated 20.03.2023. The ld. CIT(A) primarily confirmed the findings of the ld. Assessing Officer qua non-compliance of assessee to its statutory notices. We are conscious of the fact that no appellant benefits by non-prosecution of its case. Be that as it may be, we are of the view that the matter deserves to be remitted back to the ld. AO for re-adjudication de novo. Accordingly, we set-aside the order of the lower authorities and remit the matter back to the file of the ld. AO for assessment de novo in accordance with law and by way of passing a speaking order. The Ld. AO shall give opportunities of being heard to the assessee and it shall be bounden upon the assessee to comply with the notices issued by the Ld. Assessing Officer. Any non-compliance on the part of the assessee can be adversely viewed. The decision to remit it back to the Ld. AO is taken in view of the fact that an Assessing Officer is the fulcrum of assessment proceedings. He possesses the first right and responsibilities to examine facts of a case before arriving at his decision qua determination of taxable income in a particular case. We have noted with respectful deference the decision of Hon’ble Apex Court in the case of TIN box 249 ITR 216 on the subject matter. Accordingly, the appeal of the assessee is allowed for statistical purposes

In the result, the appeal of the assessee is allowed for statistical purposes.