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Judgment
PER AMITABH SHUKLA, AM
This bunch of four appeals filed by the same assessee are directed against the orders of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, New Delhi, all dated 15.01.2026, arising out of assessment orders dated 13.03.2025 and 22.03.2025 passed under section u/s 153C r.w.s 144 of the Income-tax Act for the Assessment Years 2018-19, 2019-20, 2020-21 and 2021-22, respectively. The word ‘Act’ herein this order would mean Income Tax Act, 1961.
Since, all the appeals are of the same assessee therefore the same were heard together and for the purposes of convenience are being adjudicated by this common order. For the purposes of this order, we will take facts and figures for AY 2018-19 pertaining to ITA No.3583/Del/2026 and treat the same as lead year. Since, facts for AYs 2019-20, 2020-21 and 2021-22 per ITA No.3584, 3585 and 3586/Del/2026 and are identical, decision taken in AY 2018-19 in ITA No.3583/Del/2026 shall apply mutatis mutandis to aforesaid appeal also.
The assessee was called absent.
The ld. DR took as through the brief factual matrix of the case. The assessee is a proprietor of M/s Leaff International, who was covered for proceedings u/s 153C pursuant to a search u/s 132 of the Act in the case of one K.K. Spun Group on 23.03.2021. Perusal of seized documents therein indicated that assessee was a dummy entity, who was providing accommodation entry to the said group. Based held that assessee was earning commission income on bogus sale purchase transaction. Accordingly, the ld. Assessing Officer took tally sales data of 2018-19 amounting to Rs.7,76,28,400/- and applied a commission of 0.5% amounting to Rs.3,88,142/- and added the same to the returned income. Similar additions were made for AYs 2019-20 to 2021-22. The assessee contested the impugned additions before the ld. CIT(A), who confirmed the findings of the Assessing Officer. Before us, the assessee is assailing the impugned appellate orders of ld. CIT(A). It was informed that the ld. CIT(A) has passed an ex-parte order. Reference in this regard was invited to para-4 of ld. CIT(A) order for AY 2018-19.
It is an undisputed fact of the case that the order of the ld. CIT(A) has passed ex-parte. We are however also conscious of the fact that no litigant benefits by non-prosecution of its case. Accordingly in the interest of justice, we remit the matter back to the file of the ld. CIT(A) for adjudication de novo in accordance with law, while affording opportunity of being heard and by passing a speaking order. The assessee shall be bounden to comply with statutory notices issued and any non-compliance shall be adversely viewed. Accordingly, the appeal of the assessee in ITA No.3583/Del/2026 for AY 2018-19 is allowed for statistical purposes.
Since, the facts of the case in ITA No.3583/Del/2026 are identical to other appeals of the assessee and hence the decision therein shall apply mutatis mutandis. Accordingly, the appeals of the assessee in ITA Nos.3584, 3585 and 3586/DEL/2026 are also allowed for statistical purposes.
In the result, the appeal of the assessee in ITA Nos. 3583, 3584, 3585 and 3586/DEL/2026 are allowed for statistical purposes.