Sanjay Jindal vs Income Tax Officer

PER MADHUMITA ROY, J. M.:

Both the Appeals filed by the assessee aredirected against the orders passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi passed under Section 250 of the Income Tax Act, 1961, both dated 16.12.2025 arising out of the assessment orders under Section 143(3) and 272A(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2022-23.

Having regard to the ex-parte order passed by the Ld. AO in quantum matter under Section 144 of the Act which was further confirmed by the First Appellate Authority and since the quantum matter decidedby the Ld. A.O. is found to be not on merits and thus in our considered opinion in order to prevent the miscarriage of justice, the assessee may be given a reasonable opportunity of being heard to represent its case before the Ld. CIT(A) afresh. Thus, the appeal is disposed of by remitting the issue to the file of the Ld. CIT(A) for deciding the same afresh and consequently the penalty appeal is also set aside to the file of Ld. CIT(A) for disposal afresh. The Ld. CIT(A) is further directed to grant an opportunity of being heard to the assessee and to dispose of appeals by passing reasoned orders upon considering the evidence on record or any other evidence which the assessee may choose made just to file at the time of hearing of both the appeals.

In the result, both the appeals filed by the assessee are allowed for statistical purposes.