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Judgment
PER KRINWANT SAHAY AM
Appeal in this case has been filed by the assessee against the order dated 30.03.2026 passed by the Ld. CIT(A)/ NFAC, Delhi for the A.Y. 2022-23. Grounds of appeal are as under :-
1 That the Ld. Assessing Officer (herein referred to as 'Ld. AO') erred on facts and in law in completing assessment under section 144 r.w.s. 1448 of the Income Tax Act, 1961 (herein referred to as 'the Act') at an income of Rs. 2,44,39,290/-.
2 That having regards to the facts and circumstances of the case, the Ld. AO erred in passing the ex-parte order without providing ample opportunity to the appellant to represent the matter and sustain the claim.
3 That having regards to the facts and circumstances of the case, the Ld. CIT(A), NFAC erred in passing the ex-parte order without considering the request of the appellant and without providing ample opportunity to the appellant to represent the matter and sustain the claim.
4 That having regards to the facts & circumstances of the case, the Ld. AO erred in rejecting the books of accounts of the appellant under the provisions of section 145(3) of the Act which were never examined by the Ld. AO,
5 That having regards to the facts & circumstances of the case, the Ld. CIT(A), NFAC erred in upholding the addition made by the Ld. AO amounting to Rs. 2,33,59,809/- on estimated basis for non-verification of purchases of the Appellant.
At the very outset the Ld. Counsel of the assessee submitted before the bench that the order passed by the Ld. AO is an exparte order u/s. 144 of the Act and the Ld. CIT(A) has also passed an exparte order, therefore, the Ld. Counsel made a prayer before the Bench that the matter may be remanded back to the file of the Ld. CIT(A) for fresh adjudication.
Per contra the Ld. DIR relied on the orders of the authorities below.
We have considered the prayer made by the ld. Counsel of the assessee and we have also considered the exparte orders passed by the authorities below. In our considered view in order to have natural justice the assessee deserves on more opportunity of being heard. Accordingly, the matter is remanded back to the file of the Ld. CIT(A) to pass an appropriate order afresh as per law after given adequate opportunity to the assessee and the assessee is also directed to file all the relevant documents and details before the ld. CIT(A) in time.
In the result, the appeal filed by the assessee is allowed for statistical purpose.