Shiv Shankar Singh vs Income Tax Officer

Per Renu Jauhri, Accountant Member:

This appeal by the assessee is directed against the order dated 09.04.2026 of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the assessment order dated 29.11.2019 passed under section 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) pertaining to Assessment Year (A.Y.) 2012-13.

At the outset, Ld. AR submitted that the assessment was completed ex-parte under section 144 of the Act, and that the Ld. CIT(A) has also dismissed the appeal without admitting the relevant bank statements filed by the assessee as additional evidence under Rule 46A. He further submitted that the assessee had consistently stated that the business was conducted under the instructions of Shri Gurjeet Singh and had requested for his cross-examination.

Further, Ld. AR submitted that the order of the AO has been passed exparte, as the assessee was not able to make requisite compliance before him. He has, therefore, requested that the impugned order may be set aside and the matter may be restored to the file of the AO.

On the other hand, Ld. DR has not objected to the said proposition.

After hearing both the parties, in the interest of justice, we hereby restore the matter to the AO for denovo assessment on merits after considering the evidences submitted by the assessee. The assessee is also directed to be vigilant and make requisite compliance before the AO.

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