Sawhney Brothers vs The Assistant Commissioner Of Income Tax, Circle 52(1)

PER VIMAL KUMAR, JM:

The appeal filed by the assessee is against the order dated 19.12.2025 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [hereinafter referred to as “the CIT(A)”] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of assessment order dated 28.03.2016 of the Ld. Assessing Officer/ Assistant Commissioner of Income Tax, Circle 52(1), New Delhi (hereinafter referred to as ‘the AO’) u/s 143(3) of the Act for A.Y. 2013-14.

Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(A) erred in dismissing the appeal by completely changing facts of the case. So the matter may be restored to the file of Ld. CIT(A).

Ld. Departmental Representative had no objection.

From examination of record in light of aforesaid rival contention, it is crystal clear that Ld. CIT(A) vide order dated 19.12.2025 mentioned wrong facts in para No. 5 contrary to the facts of the case.

In view of above material facts, in the interest of justice, the impugned order dated 19.12.2025 of Ld. CIT(A) is set aside and the matter is restored to the file of ld. CIT(A) for fresh decision in accordance with law after affording fair opportunity of hearing to the assessee.

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