Monica Sachdeva vs DCIT

PER MANISH AGARWAL, AM :

The present appeal is filed by the assessee against the order dated 15.10.2025 by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld. CIT(A)”] in Appeal No. NFAC/2011-12/10408219 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 13.11.2019 passed u/s 144 r.w.s. 147 of the Act pertaining to Assessment Year 2012-13.

Brief facts of the case are that assessee is an individual and assessment in this case was completed u/s 144 r.w.s. 147 of the Act wherein AO observed that the assessee has purchased a property jointly with her husband, Shri Ajay Sachdewa and source of the same remained unexplained accordingly, an addition of INR 60,53,750/-was made in the hands of the assessee u/s 69 of the Act.

Against the said order, assessee filed an appeal before Ld. CIT(A) wherein certain additional evidences were filed by the assessee. However, Ld. CIT(A) without considering the additional evidences filed, vide order dated 15.10.2025, dismissed the appeal of the assessee, therefore, the assessee filed appeal before the Tribunal wherein in ITA No.303/Del/2024 vide order dated 16.05.2024, the Co-ordinate Bench has remanded the matter back to the file of Ld. CIT(A) with the direction to consider the additional evidences filed by and adjudicate the matter as per law. In set-aside proceedings, as of which two opportunities were provided on 03.09.2025 for 10.09.2025 and on 12.09.2025 for 19.09.2025. In response, when no submission was filed by the assessee last opportunity was provided on 23.09.2025 for 30.09.2025. On this day, the assessee requested for the adjournment however, Ld. CIT(A) has rejected the adjournment application and observed that in the first round of the proceedings, the Faceless Appellate Authority (“FAA”) has considered the additional evidences and called for the Remand Report from the AO and after considering the Remand Report, has passed the order. Accordingly, Ld. CIT(A) observed that the additional evidences have already been considered in the original appellate proceedings and no further evidences were filed and the appeal of the assessee was dismissed.

Aggrieved by the order of Ld. CIT(A), assessee is in appeal before the Tribunal by taking various Grounds of appeal mentioned in the appeal memo which includes Ground of appeal No.3 wherein the assessee has challenged the action of Ld. CIT(A) of dismissing the appeal of the assessee without providing the copy of the Remand Report which is against the principal of natural justice.

Heard the contentions of both parties at length and perused the material available on record. It is observed that the Co-ordinate Bench vide its order dated 16.05.2024 in ITA No.303/Del/2024 has given specific directions to ld. CIT(A) to allow the assessee for filing the additional evidences and further directed to pass a speaking order for the admission of such evidences and thereafter, adjudicate the matter as per law. However, Ld. CIT(A) within a period of one month, had provided three opportunities and when on the last occasion Counsel for the assessee requested for adjournment due to pre-occupied assignments, the same was rejected and the appeal was dismissed. Here it is relevant to state that even in the 2^nd round of the proceedings, Ld. CIT(A) has not even bother to supply the copy of Remand Report to the assessee before confirming the additions. Looking to the entirety of the facts, we deemed it fit that the assessee has not been provided a reasonable opportunity to present its case before the ld. CIT(A) who despite of the specific directions of the Tribunal has acted in a very casual manner in disposing the appeal in set-aside proceedings without providing the copy of remand report to the assessee nor any speaking order was passed. Accordingly, we set aside the order of ld. CIT(A) and in the interest of justice sent the matter back to the file of ld. CIT(A) with the specific direction that the copy of the Remand Report be supplied to the assessee for her comments and thereafter, decide the issue in accordance with law. Here it is made clear that Ld. CIT(A) should provide reasonable opportunity of being heard to the assessee. With these directions, Ground of appeal No.3 raised by the assessee is allowed for statistical purposes.

Since we have already allowed Ground of appeal No.3 of the assessee and remanded the matter back to the file of Ld. CIT(A) to decide the issue afresh, the remaining Grounds of appeal are not adjudicated.

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