Rama Devi vs Income Tax Officer

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 07.08.2025 arising out of assessment order dated 14.12.2023 passed u/s 147 r.w.s 144B of the Income-tax Act, 1961 for AY 2018-19. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

At the outset the Ld. Counsel for the assessee informed that the ld. AO has passed an ex-parte order. It was submitted that the assessee was prevented with sufficient causes to make due compliance. It was further argued citing reference to the order of the Ld. First Appellate Authority that page-6 thereof alludes that there has been total non-application of mind in adjudicating appeal of the assessee in as much as facts of some other cases have been copy pasted. It was accordingly requested that the matter may be considered for remission to ld. Assessing Officer for readjudication considering the fact that he has passed an ex-parte order.

The Ld. DR while relying upon the order of the lower authorities did not tender any serious objection to the proposal. It is also not the case of the Revenue that the impugned order of ld. CIT(A) is not ex-parte.

Heard both the parties. Case file perused.

We have noted that the order of Ld. CIT(A) is indeed based upon non- non-application of mind as wrong facts have been pasted and adjudicated. We have also noted that the Ld. AO has also drawn his conclusions in view of reported deficient compliance by the assessee. We are however conscious of the fact that no appellant benefits by non-prosecution of its case. We are also satisfied with the justification tendered by the appellant for its past non-compliance. 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.

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