Sudarshan Saini vs Income Tax Officer, Delhi

PER MADHUMITA ROY, JM:

The instant appeal filed by the assessee is directed against the order dated 25.11.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), [hereinafter referred to as ‘the Ld. CIT(A)] against the assessment order passed under Section 143 r. w. Section 144B of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) for Assessment Year 2022-23.

Having regard to the fact that the order impugned is ex-parte one some how the assessee was not able to represent its case before the Ld. CIT(A) and thus, this appeal is disposed off by remitting this issue to the file of the Ld. CIT(A) for consideration of the same afresh upon giving an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the appeal. However, we make it clear that in the event the assessee does not co-operate with the Ld. AO, the said authority would be at liberty to complete the assessment strictly in accordance with law. The Ld. CIT(A), if required may call for remand report from the Ld. AO and decide the issue.

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