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Judgment
O R D E R
PER MANISH AGARWAL, AM:
Both these appeals are filed by the Assessee against the separate orders of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [CIT(A), in short] both dated 10.11.2025 arising out of the orders passed u/s 147 r.w.s.143(3) of the Income-tax Act (hereinafter referred as ‘the Act’) dated 25.05.2023 and 10.05.2023 for Assessment Year 2016-17 and AY 2017-18 respectively.
From the perusal of the appellate orders, it is observed that the order was passed ex-parte by Ld. CIT(A) for non-prosecution as the assessee has failed to file any submissions with regard to the grounds of appeal taken, therefore, the CIT(A) has confirmed the order of the AO and dismissed both the appeals of the assessee.
Before us, the ld. AR appeared and requested that due to the technical glitches the submissions could not be filed before the ld. CIT(A) and undertake to participate and to file the submissions before the ld. CIT(A), if one more opportunity is allowed.
On the other hand, on behalf of the Revenue the Ld. Sr. DR vehemently supported the order of the lower authorities.
We have considered the facts of both the cases and submissions of both the parties. From the perusal of the orders of the Ld. CIT(A), it is observed seen that though the Ld. CIT(A) has provided five opportunities in both the years, however, assessee did not submit any written submissions/reply except seeking adjournments. Under these facts and circumstances and in the interest of justice, merely because no reply was filed, door cannot be shut and therefore one more opportunity is provided to the assessee to represent its case. Accordingly, both the appeals are restored back to the file of Ld. CIT(A) for fresh adjudication on merits in accordance with law after giving a fresh opportunity of being heard to the assessee. The assessee is also directed to participate in the appellate proceedings before ld. CIT(A) and file all the submissions in support to the grounds of appeal in both the appeals. With these directions, both the appeals filed by the assessee are allowed for statistical purposes.
In the result, both the appeals of the assessee stand allowed for statistical purposes.