Mohan Kant Jha vs ITO

PER MANISH AGARWAL, A.M.:

These two appeals are filed by the assessee against the separate orders of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [Id. CIT(A)] dated 29.09.2026 u/s 250 of the Income Tax Act, 1961 (“the Act” in short) arising out of the order dated 21.03.2023 u/s 147 r.w.s 144 r.w.s. 144B of the Act and dt. 19.09.2023 passed u/s 272A(1) of the Act for Assessment Year 2018-19 respectively.

In this case, the assessment order was passed u/s 147 r.w.s 144 of the Act on 21.03.2023, against which an appeal was filed before the Ld. CIT(A) with a delay of 16 days. The Ld. CIT(A) has condoned the delay however, set aside the matter to the file of AO with the directions to pass the order denovo afresh in terms of the power conferred u/s 251 (1)(a) of the Act. Against the said order, assessee is in appeal before the Tribunal in the present appeal.

Before us, an adjournment application was filed stating that paper books in both the cases are to be filed which is rejected and both the cases are heard on merits.

First we take up the appeal in ITA No.7831/Del/2025 for Assessment Year 2018-19 for adjudication.

Heard the parties and perused the material available on record. It is observed that the assessment order was passed u/s 144 of the Act as the assessee had not appeared nor filed any submissions before the AO in response to any of the notices issued. Even before the ld. CIT(A) none appeared and thus the ld. CIT(A) has set aside the matter to the file of AO for passing the order denovo afresh. Before us, the assessee has taken various grounds of appeal including certain legal grounds of appeal challenging the validity of reopening of the assessment u/s 147 of the Act, which grounds were also taken before the ld. CIT(A), however, the Ld. CIT(A) without adjudicating the legal grounds of appeal taken by the assessee, has set aside to the file of AO. Under these circumstances, we set aside the order of ld. CIT(A) and remitted the matter back to the file of AO with the directions to decide the legal grounds of appeal raised by the assessee by passing speaking order. Needless to say, the assessee should be provided reasonable opportunities of being heard. The assessee is also at liberty to raise all the legal objections with respect to reopening of the assessment. With these directions, all the grounds of appeal of the assessee allowed for statistical purposes.

In the result, appeal of the assessee in ITA No. 7831/Del/2026 is allowed for statistical purposes.

Now we take up the appeal in ITA No.7832/Del/2026 Assessment Year 2018-19 for adjudication.

Heard the parties and perused the material available on records. It is observed that penalty u/s 272A(1)(d) of the Act of Rs. 30,000/- was levied for non-compliance of statutory notices issued u/s 142(1) of the Act for three defaults which was confirmed by ld. CIT(A) as no submission was filed.

Before us, the ld. AR for the assessee has not pressed the ground of appeal No. 1 thus the same is dismissed. With respect to the merits of the levy of the penalty, it was requested that the matter may be sent back to the file of the ld. CIT(A) for fresh adjudication as the order of ld. CIT(A) was ex-parte. Considering the request of the assessee, we set aside the order of ld. CIT(A) and remand the matter back to the file of ld. CIT(A) to pass the order after providing reasonable opportunities of hearing to the assessee. With these directions remaining grounds of appeal are allowed for statistical purposes.

In the final result, both the appeals of the assessee in ITA No.7831 & 7832/Del/2026 for Assessment Year 2018-19 are allowed for statistical purposes.