MR PRAKASH DAYALDAS KARAMCHANDANI,MUMBAI vs. ITO WARD 41(2)(4), MUMBAI

The present appeal preferred by the Assessee is directed against the Order, dated 06/11/2025, passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’] under Section 250 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] whereby the Learned CIT(A) had dismissed the appeal against the Assessment Order, dated 19/03/2024, passed under Section 147 read with Section 144B of the Act for the Assessment Year 2018-2019. 2. The Assessee has raised following grounds of appeal :

When the appeal was taken up for hearing none was appeared on behalf of the Assessee. We have heard Learned Departmental Representative and have perused the material on record.

The relevant facts in brief are that for the Assessment Year 2018-2019, the Assessee, a resident individual, filed return of income declaring total income of INR.7,67,410/-. Vide Assessment Order dated, 19/03/2024, passed under Section 147 read with Section 144 and 144B of the Act the Assessing Officer completed the assessment at assessed income of INR.1,05,67,410/- computed as under:

We have given thoughtful consideration to the submissions advanced by Learned Departmental Representative and have perused the material on record. The Learned CIT(A) has dismissed the appeal without returning any findings on merits since no representation was made on behalf of the Assessee the addition made by the Assessing Officer were confirmed. We note that in response to notice of hearing dated 29/09/2025 the Assessee has sought adjournment. Since all the notices of hearing were issued over a period of three months we deem it appropriate to grant the Assessee another opportunity to make out a case on merits before the Learned CIT(A). At the same time we note that the Assessee had not appeared before the Assessing Officer during the assessment proceedings. On perusal of appeal in Memorandum filed before the Learned CIT(A) in Form 35 we find that the Assessee has not filed any additional evidence. Keeping in view the conduct of the Assessee, we direct the Assessee to co-operate in the appellate proceedings and forthwith file details, documents & submission in support of its claims/contentions before the Learned CIT(A). The Learned CIT(A) would be at liberty to admit/consider the same as per law. It is, however, clarified that in case the Assessee fails to enter appearance and/or fails to file details/documents/submission in response to notice of hearing issued by the Learned CIT(A), the Learned CIT(A) shall be at liberty to decide the issues on merits on the basis of material on record. The Assessee is directed to be vigilant and track the appellate proceedings through Income Tax Business Application Portal. The Assessee is also directed to take necessary steps to change the email address provided in Form 35 for communication of order/notices. In terms of the aforesaid, the Order, dated