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Judgment
PER M. BALAGANESH, A. M.:
The appeal in ITA No.2958/Del/2025 for AY 2015-16, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 04.03.2025 against the order of assessment passed u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 25.05.2023 by the Assessing Officer, ITO, NFAC, Delhi (hereinafter referred to as ‘ld. AO’).
None appeared on behalf of the assessee despite issuance of notice. This appeal was listed on 30.10.2025, 18.12.2025 and 27.01.2026 i.e. today. On all these occasions, there was no appearance from the side of the assessee. Hence, we proceed to dispose of this appeal on hearing of the ld DR and based on the materials available on record. The ground Nos. 1, 3 and 4 raised by the assessee are challenging the violation of principle of natural justice by the ld CIT(A) by deciding the appeal ex parte by ignoring the adjournment filed by the assessee. This goes to the root of the matter and hence, they are taken up first for adjudication.
On perusal of the grounds raised by the assessee, the assessee has challenged the confirmation of addition made by the ld AO in the sum of Rs. 78,41,271/- on account of unexplained income.
We have heard the Learned DR and perused the materials available on record. On perusal of the order of the ld CIT(A), we find that the ld CIT(A) had dismissed the appeal for non-prosecution by holding that the appeal is treated as not maintainable in view of the non-compliance by the assessee. Having done so, thereafter, he proceeded to adjudicate the issue on merits by simply endorsing the assessment order by reproducing the same in the appellate order. On perusal of the order of the National Faceless Appeal Centre (NFAC), we find that the ld NFAC had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. Hence, in the interest of justice and fairplay, we deem it fit and appropriate to restore this appeal to file of ld NFAC for de novo adjudication in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.