AI Structured Summary
Not yet generated for this judgment
Judgment
PER SUDHIR KUMAR, JUDICIAL MEMBER:
This appeal is filed by the Assessee against the order of Ld. CIT-Appeals/ National Faceless Appeal Centre dated 24-11-2025 for the Assessment Year 2012-13.
At the time of hearing, Ld. AR of the assessee submitted that AO has passed the exparte order for non-prosecution and Ld. CIT(A) confirmed the same without adjudicating the grounds of appeal on merits by passing a non-speaking order, which is contrary to the provisions of the Act and against the principles of natural justice. However, the Learned authorized representative for Revenue stated that departmental authorities have passed reasoned orders. He also submitted that the assessee could not prosecute his case properly before the lower authorities, thus the appeal was rightly rejected by the Ld. CIT(A).
We have heard the rival contentions and perused the material available on record. It is an admitted fact that despite opportunities granted by Lower authorities, the assessee did not file his reply/submissions, for which the Assessing officer completed the assessment ex-parte and that action of the AO was confirmed by the Ld. CIT(A)/NFAC, without adjudicating the matter on merits and also non-speaking order, which is not sustainable in the eyes of law. Therefore, considering the totality of the facts and circumstances of the case and in the interest of justice, we deem it proper to restore the issues to the file of the Ld. CIT(A) with a direction to grant one final opportunity to the assessee to substantiate its claim and decide the issue as per fact and law. The assessee is also directed to appear before the Ld. CIT(A) and co-operate in the proceedings and file the necessary evidences before it, in order to canvass his case. The grounds raised by the assessee are accordingly allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.