Sumit Gupta vs CIT(Appeals)

PER SUDHIR KUMAR, JUDICIAL MEMBER:

This is appeal filed by the assessee against the order dated 03-10-2025 of the National Faceless Appeal Centre (NFAC)Delhi [hereinafter referred to as “Ld. NFAC”] relevant to assessment year 2012-13 arising out the assessment order dated 22-12-2019 passed under section 144 of the Income Tax Act, 1961(in short “the Act”).

The brief facts of the case are that the as per the information available with the office that the assessee has deposited cash amounting to Rs.23,06,970/- in his saving bank account No.01720120025770 being maintained with Kotak Mahindra Bank Limited during the F.Y.2011-12 relevant to A.Y.2012-13. It is also found that the total turn-over of the assessee was Rs. 10,07,000/- and income was shown at Rs.2,23,424/-. The case of assessee was reopened and proceedings under section 147/148 of the Act were initiated. Accordingly, notices were issued which was served upon the assessee. In, the compliance of the notice the assessee filed the return of income at Rs.1,88,160/-. Notice under section 143(2) of the Act was issued with questionnaire to the assessee. The Assessing officer completed the assessment orders after making the additions of Rs.67,60,725/-. Aggrieved the order of the Assessing Officer the assessee filed the appeal before the Ld. NFAC, who dismissed the appeal of the assessee. Being aggrieved the order of the Ld. NFAC the assessee is in appeal before the tribunal.

We have heard both parties and gone through the material available on record.

In the ground of appeal, the assessee stated that appeal was dismissed without by passing a non-speaking order, without giving the opportunity of being heard to the assessee. It is evident from the order of the Ld. CIT(A) that the assessee did not file any submissions, although six opportunities were provided to the assessee. We have heard the parties and perused the material available on record. The Ld. NFAC has not decided the appeal on merits which he was supposed to as per the provisions of Section 250(6) of the Income Tax Act, 1961 (in short “the Act”) which reads as under;

Since, the Ld. NFAC dismissed the appeal exparte without being heard to the assessee, therefore, the totality of the facts and circumstances of the case and in the interest of justice, we deem fit it proper to restore the issue to the files of the Ld. NFAC with a direction to decide the appeal on merit to grant one final opportunity to the assessee to substantiate its claim and decide the issue as per fact and law and pass a speaking order on merit. The assessee is also directed to appear before the NFAC and substantiate its case without seeking any adjournment. The grounds raised by the assessee are accordingly allowed for statistical purposes.

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