Sumit vs Income Tax Officer

PER MANISH AGARWAL, AM:

This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [ld. CIT(A)] dated 23.05.2025 u/s 250 of the Income Tax Act, 1961 (“the Act” in short) arising out of the assessment order passed u/s 147 r.w.s 144B of the Act dated 25.03.2023 for Assessment Year 2018-19.

None appeared on behalf of the assessee and heard the ld. CIT DR. At the outset, from the perusal of the orders of Ld. CIT(A), it is seen that the Ld. CIT(A) has passed the impugned order ex-parte without providing sufficient opportunities of being heard to the assessee, thereby confirming the assessment order passed by the AO. The assessee in ground of appeal No.2 has challenged the orders of CIT(A) for not considering the facts and evidence available on record and without providing reasonable opportunities of being heard.

The Ld. CIT-DR supported the orders of the lower authorities.

We have considered the facts of the case and perusal of the order of Ld. CIT(A) clearly shows that the Ld. CIT(A) has provided three opportunities and the assessee did not submit any written submission/reply. In this background that the CIT(A) proceeded to disposed-off the appeal filed by the assessee by confirming the additions made by the AO in the assessment orders. It is true that assessee did not comply with the notices issued by the CIT(A) and did not file the requisite details/documents in support of the claim made in grounds of appeals.

Under these facts and circumstances and in the interest of justice, the appeal is restored to the file of the Ld. CIT(A) for fresh adjudication on merits in accordance with law after giving fair opportunities to the assessee. The assessee is also directed to participate in the appellate proceedings before the Ld. CIT(A).

In the result, both the appeals of the assessee are allowed for statistical purposes.