DEVANAND GURMUKHDAS SOMANI,AHMEDABAD vs. DCIT, CIRCLE 1(1)(1), AHMEDABAD

The present appeal has been preferred by the Assessee against the Order, dated 04/09/2025, passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘CIT(A)’] whereby the Learned CIT(A) had dismissed the appeal against the Assessment Order, dated 28/03/2022, passed under Section 147 read with Section 144B of the Income Act, 1961 [hereinafter referred to as ‘the Act’] for the Assessment Year 2015-2016. 2. When the appeal was taken up for hearing the Learned Authorized Representative for the Assessee submitted that the Learned CIT(A) had dismissed the appeal preferred by the Assessee by way of an ex- parte order rejecting the request for adjournment moved by the Assessment Year2015-2016

Per Contra, Learned Department Representative supported the order passed by the Learned CIT(A) and submitted that the Assessee was granted sufficient opportunity. Since, the Assessee failed to prosecute the appeal properly the Learned CIT(A) was justified in dismissing the appeal.

We have considered the rival submissions recorded hereinabove and have perused the material on record. We find that the appeal was instituted by the Assessee on 05/04/2022. The Learned CIT(A) issued notice, dated 10/08/2023 and 18/03/2025 which was not responded by to the Assessee. However, the in response to notice, dated 25/06/2025 and 21/08/2025, the Assessee had sought adjournment. On perusal of record, we find that after the notice, dated 21/08/2025 (fixing the hearing on 28/08/2025), no further notice was issued to the Assessee and appeal was disposed by way of on 04/09/2025. Given the aforesaid, we deem it appropriate to accept the contention of the Assessee and grant the Assessee one more opportunity to prosecute the appeal properly before the Learned CIT(A). Accordingly, we set aside the impugned Order, dated 04/09/2025, passed by Learned CIT(A) with the directions to adjudicate the ground raised by the Assessee in appeal before the Learned CIT(A) afresh after granting a reasonable opportunity of being heard. The Assessee is directed to make proper representation before the Learned CIT(A) and file submission and supporting documents without seeking unnecessary adjournments. It is clarified that in case the Assessee fails to prosecute the appeal properly and/or enter appearance before the Learned CIT(A), the Learned CIT(A) would be at liberty to adjudicate the appeal on merits on the basis of material forming part of the record. In terms of the aforesaid Ground No.1 raised by the Assessee is allowed for statistical purposes. While all the other grounds are disposed as having being

In result, present appeal preferred by the Assessee is partly allowed

""यथ"/ The Respondent. 3. संबंिधतआयकरआयु"/ Concerned CIT 4. आयकरआयु"(अपील) / The CIT(A) 5. िवभागीय"ितिनिध, आयकरअपीलीयअिधकरण/ DR, ITAT, 6. गाड"फाईल /Guard file. आदेशानुसार/BY ORDER, उप/सहायकपंजीकार (Dy./Asstt.