SARVDESHIK ARYA YUWAK PARISHAD, NEW DELHI,NEW DELHI vs. INCOME TAX OFFICER, WARD EXEMP 2(1), DELHI, NEW DELHI

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 27.03.2025, for Assessment Year 2011-12.

Shri Ranjan Chopra, appearing on behalf of the assessee submits that the Assessing Officer (AO) vide assessment order dated 22.12.2018 passed u/s. 144 r.w.s. 147 of the Income Tax Act,1961(hereinafter referred to as ‘the Act’) made addition of Rs.24,14,134/-. Aggrieved by the said assessment order, the assessee filed an appeal before the CIT(A). However, due to none service of the notice from the CIT(A), the assessee was unrepresented before the CIT(A). The CIT(A) in an ex- parte proceedings dismissed appeal of the assessee. The ld. AR of the assessee (AY 2011-12) submits that an opportunity may be granted to the assessee to make submissions before the AO. He undertakes that the assessee would positively make submissions before the Assessing Officer if an opportunity is allowed. He contended that the assessee has prima facie good case on merits, and once the submissions are made before the AO, no addition would survive.

Per contra, Ms. Sudha Gupta representing the department strongly supported the impugned order and prayed for dismissing appeal of the assessee. The ld. DR submitted that the assessee neither appeared before the AO, nor filed submissions before the CIT(A) despite repeated opportunities.

Both sides heard, orders of the authorities below examined. Taking into consideration the fact that the assessment order and the impugned order have been passed in ex-parte proceedings, I deem it appropriate to restore the matter back to the AO for denovo adjudication after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

The assessee on service of notice by the AO shall respond to the same, without fail.