Somnath vs ITO, Ward 2 (4)

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 24.06.2025 for the Assessment Year 2017-18.

None appeared on behalf of the assessee. We proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue.

At the time of hearing, we observed that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities. Further he has also not admitted the additional evidences filed by the assessee at the appellate stage and dismissed the appeal of the assessee. We also observed that the Assessing Officer has also passed the assessment order u/s 144 of the Income-tax Act, 1961(for short ‘the Act’) ex-parte.

On the other hand, ld. DR for the Revenue relied on the orders of the authorities below.

Considered the submissions of the ld. DR of the Revenue and material placed on record. Upon careful consideration, we are of the considered view that in the interest of justice, the matter requires denovo assessment. Therefore, we remit back the issues to the file of the Assessing Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is directed to fully cooperate with the AO during the proceedings. We hold and direct accordingly.

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