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Judgment
PER MADHUMITA ROY, JM:
The instant appeal filed by the assessee is directed against the order dated 08.10.2025 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 147 r. w. Section 144 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) for Assessment Year 2011-12.
Having regard to the fact that the orders passed by both the authorities below are ex-parte meaning thereby the grievance raised by the assessee could not be addressed effectively in the absence of assessee in order to prevent the miscarriage of justice, this appeal is disposed off by remitting the issue to the file of the Ld. AO 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 matter. 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 finalized the assessment strictly in accordance with law.
In the result, the appeal filed by the assessee is allowed for statistical purposes.