ASEEM TAKYAR,GURGAON vs. INCOME TAX OFFICER , GURGAON

This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT (A)] dated 08.09.2023 for Assessment Year 2012-13.

At the time of hearing, it is brought to our notice that the assessment was completed under section 147/144 of the Income-tax Act, 1961 (for short ‘the Act’) due to non-cooperation of the assessee. It is brought to our notice that assessee has filed the appeal before the ld. CIT (A) and even before ld. CIT (A), assessee has not complied to the various notices issued by the ld. CIT (A) 3. After considering the submissions of the assessee, for the sake of overall justice, we are inclined to remit this issue to the file of AO. It is directed to AO to decide the issue on merit after giving proper opportunity of being heard to the assessee. At the same time, we direct the assessee to cooperate with the lower authorities also.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 1st day of July, 2025 after the conclusion of the hearing.