Molhar Singh vs Income Tax Officer

PER SUDHIR KUMAR, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order of the National Faceless Appeal Centre Delhi [hereinafter referred to as “Ld. NFAC)”] vide order dated 06-02-2026 pertaining to A.Y. 2020-21, arising out the assessment order dated 30-01-2025 under section 147 r.w.s. 144 of the Income-tax Act, 1961, (in short ‘the Act’).

The brief facts of the case are that the assessee received the enhance compensation of Rs.8,57,99,040/-. The Assessing Officer completed the assessment under section 147 r.w.s.144 of the Act assessing the total income of Rs.2,81,64,151/-.

Aggrieved the order of the ld. AO the assessee preferred the appeal before the Ld. NFAC, who vide his order dated 06-02-2026 dismissed the appeal of the assessee. Being aggrieved the order of the Ld. NFAC the assessee is in appeal before the Tribunal.

We have heard the Ld. DR and perused the material available on record. It is evident from the order that the appeal was dismissed by exparte because the assessee did not file any submissions before the Ld. NFAC.

Since in the instant case the appeal was decided by ex-parte, 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 issue 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. 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.