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Judgment
PER BRAJESH KUMAR SINGH, AM,
This appeal by the Assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-27, New Delhi [hereinafter referred to as the ‘Ld. CIT(A)] order dated 26.09.2025 arising out of the order dated 27.03.2024 passed under section 147 of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’) by the DCIT, Central Circel-19, (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (AY) 2019-20.
The Ld. AR, at the outset submitted that the CIT(A) in an ex-parte proceedings has confirmed the additions made by the AO in the present assessment year. The ld. Counsel submits that the earlier the Ld. AR appointed by the assessee was not properly pursing the matter before the First Appellate Authority. Therefore, the assessee was forced to engaged services of another Counsel in March 2025. The last notice issued by the CIT(A) was dated 14.05.2025 fixing the date for hearing as 19.05.2025. The newly appointed Counsel requested for adjournment for filing submissions. However, the Ld. CIT(A) without giving any further opportunity passed the impugned order on 26.09.2025. The ld. Counsel submits that if an opportunity is granted to the assessee, the assessee would make submissions before the CIT(A). The ld. Counsel further contended that the assessee has prima facie good case on merits and would be able to show that the additions made by the AO are unsustainable.
Per contra, the Ld. CIT(DR) relied upon the order of the authorities below and submitted for the dismissal of the assessee’s appeal. The ld. DR submits that multiple opportunities were given to the assessee to file submissions but the assessee failed to furnish any submissions or file relevant documents in support of his claim made in grounds of appeal.
Both sides heard. Considering facts of the case and in interest of justice, we deem it appropriate to grant one more opportunity to the assessee to make submissions before the First Appellate Authority. The Ld. CIT(A) shall grant reasonable opportunity of making submissions to the assessee and after considering the same and documents, if any, furnished by the assessee shall decide the appeal of assessee on merits, in accordance with law.
The assessee shall respond to the notice(s) served by the Ld. CIT(A), without fail.
In the result, impugned order is set aside and appeal of the assessee for AY 2019-20 is allowed for statistical purpose.