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Judgment
PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-
These two appeals by the assessee are preferred against the separate orders of the Commissioner of Income Tax (Appeals)-NFAC, Delhi dated 08.12.2025 & 12.12.2025 arising out of the assessment orders dated 29.02.2024 & 14.02.2025 passed by the NFAC, Delhi under section 147 read with section 144B of Income Tax Act, 1961 (hereinafter referred as “the Act”) and 144 r.w.s 144B of the Act pertaining to Assessment Years 2022-23 & 2023-24, respectively.
Since the above captioned appeals were heard together and the grounds (except amounts) and facts in issues are identical, both the appeals are being disposed of by this common order for the sake of convenience and brevity.
The grounds of appeal of the assessee in ITA No.1215/Del/2026 are as under :
1.“That the learned Commissioner of Income-tax (Appeals) has erred in law and on facts in dismissing the appeal of the appellant and in confirming the order passed by the Assessing Officer, which is bad in law, unjustified, and contrary to the facts on record.
2.That the order passed by the learned CIT(A) is arbitrary, perverse, and unsustainable in law, as the same has been passed without proper appreciation of facts, evidence, submissions, and judicial precedents relied upon by the appellant.
3.That the learned CIT(A) erred in confirming the additions made by the Assessing Officer without independent application of mind, and has mechanically upheld the assessment order, thereby violating the principles of natural justice.
4.That the learned CIT(A) has failed to consider the explanations, documentary evidences, and submissions filed by the appellant, which clearly rebut the observations and conclusions drawn by the Assessing Officer.
5.The learned AO is totally unjustified in assessing the income at Rs. 1,04,75,330/- in place of returned income for Rs. 7,22,300/-, The learned AO is totally unjustified in rejecting the request of the assessee that his income should be assessed as the contractor and not under the head salary.
6.The learned CIT(A) is totally unjustified in rejecting that the income should be determined based on the real character of the transaction and dismissed the appeal merely as the TDS was deducted u/s 192 in place of 194C.
7.The learned AO is totally unjustified in initiating the penalty proceedings u/s 270A of the Income Tax Act where the assessee has not concealed or under reported/ mis-reported any income.
8.That the appellant craves leave to add, amend, alter, modify, or withdraw any of the above grounds of appeal at the time of hearing, if so required.”
Brief facts of the case are that the assessee is an individual and working with various companies, on contract work basis. Assessee filed its return of income for A.Y. 2022-23 declaring total income of Rs.7,22,300/-. As per the Form 26AS of the assessee, the assessee had received huge amounts of salary and thereafter case was selected for scrutiny assessment. Thereafter, assessment was completed u/s 144 r.w.s 144B of the Act at a total income of Rs.1,04,75,330/-. Aggrieved assessee was before the CIT(A) and the CIT(A) dismissed the appeal.
Aggrieved, assessee is before us.
At the outset, learned Counsel of the assessee stated that the CIT(A) has passed an ex-parte order and prayed for setting aside the order to the file of CIT(A) for fresh adjudication.
Per contra, learned DR did not raise any serious objection and relied upon the order of authorities below.
We have heard the rival submissions and perused the material available on record. We find that the CIT(A) had given opportunities to the assessee and in absence of any response from the assessee, the CIT(A) passed an ex-parte order. We are of the considered view that the CIT(A) should have given reasonable opportunities to the assessee to represent the case. In the interest of natural justice therefore, we are of the view that the issues involved in the case be set aside to the file of the CIT(A) for fresh adjudication. The CIT(A) is directed to accord three effective opportunities to the assessee and assessee is likewise directed to avail the opportunities and submit documents/evidence as required by the CIT(A). The appeal of the assessee is decided in aforesaid terms.
In the result, appeal of the assessee is allowed for statistical purposes.
ITA No. 1216/DEL/2026 for A.Y. 2023-24 :
The facts in the instant case are identical to the facts of the case decided above. The decision therefore in ITA No.1215/Del/2026 will apply mutatis mutandis to the facts of the instant case.
In the result, the both the appeals of the assessee in ITA Nos. 1215 & 1216/Del/2024 are allowed for statistical purposes.
The order is pronounced in the open court on 14.05.2026.