Parvesh Devi vs ITO

PER AMITABH SHUKLA, AM

This appeal filed by the assessee is directed against the order of Ld. Commissioner of Income Tax(Appeals)/National Faceless Appeal Centre, New Delhi, dated 14.01.2026, arising out of assessment order dated 20.03.2024 passed under section u/s 147 r.w.s 144B of the Act for the Assessment Year 2016-17. The word 'Act' herein this order would mean Income Tax Act, 1961.

The assessee was called absent.

The ld. DR while relying upon the order of the lower authorities, took us through the factual matrix of the case. We have noted that the rights of natural justice of the assessee have been violated in as much as the impugned order u/s u/s 250 dated 14.01.2026 has been passed without giving adequate opportunity of being heard. We have noted that the ld. CIT(A) has drawn unilateral conclusions without confronting the assessee and by drawing his conclusions qua non-compliance to his statutory notices. We have also noted that the order passed by ld. Assessing Officer is also an ex-parte order, where the appellant did not satisfactorily comply with the statutory noticed of the ld. Assessing Officer. It is settled principle of law that an assessee must be given an opportunity of being heard before drawing any adverse conclusions against it. We are conscious of the fact that no appellant benefits by non-prosecution of its case. Be that as it may be, we are of the view that the matter deserves to be remitted back to the ld. AO for re-adjudication de novo. Accordingly, we set-aside the order of the lower authorities and remit the matter back to the file of the ld. AO for assessment de novo in accordance with law and by way of passing a speaking order. The Ld. AO shall give opportunities of being heard to the assessee and it shall be bounden upon the assessee to comply with the notices issued by the Ld. Assessing Officer. Any non-compliance on the part of the assessee can be adversely viewed. The decision to remit it back to the Ld. AO is taken in view of the fact that an Assessing Officer is the fulcrum of assessment proceedings. He possesses the first right and responsibilities to examine facts of a case before arriving at his decision qua determination of taxable income in a particular case. We have noted with respectful deference the decision of Hon’ble Apex Court in the case of TIN box 249 ITR 216 on the subject matter. Accordingly, the appeal of the assessee is allowed for statistical purposes

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