Shri Kajodi Ram vs Income Tax Officer

This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), NFAC, Delhi (hereinafter referred to as 'the CIT(A)') dated 26^th December, 2025, for assessment year 2017-18.

The appeal is time-barred by 16 days. The assessee has filed petition for condonation of delay. After perusal of the same, I am satisfied that delay in filing of appeal was for the reasons stated therein which appear to be bona-fide. Thus, delay of 16 days in filing of appeal is condoned and the appeal is admitted for adjudication on merits.

A perusal of the impugned order shows that the assessee had filed appeal against the assessment order dated 30^th May, 2023 passed under Section 147 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') making addition of ₹2,80,939/- on account of capital gain. Further, the assessing officer has made addition of ₹16,00,000/- after rejecting assessee's contention that the said amount was taken as loan by the assessee for construction of residential house. Against the said assessment order, the assessee filed appeal before the CIT(A). The CIT(A) purportedly issued three notices to the assessee. The assessee failed to respond to the said notices. The CIT(A), in absence of any response from the assessee, decided the appeal ex-parte and confirmed the additions.

Considering facts of the case and in the interest of justice, I deem it appropriate to restore the matter back to the Assessing Officer for de-novo assessment after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

The assessee shall respond to the notice(s) issued by the Assessing Officer without fail. The assessee, may update his email address on the portal of Income Tax Department within a period of 30 days from the date of receipt of this order so that the notices can be issued to the assessee on the correct/functional email address.

In the result, impugned order is set aside and appeal is allowed for statistical purposes, in terms of the aforesaid.