MAIDEN FORGINGS LIMITED,GHAZIABAD vs. DCT CIRCLE 16(1), CR BUILDING, DELHI

PER SHRI AMITABH SHUKLA, AM This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax(Appeals)/National Faceless Appeal Centre, New Delhi, dated 20.03.2026, arising out of assessment order passed under section u/s 143(3) r.w.s 144B dated 20.12.2022, of the Act for the Assessment Year 2021- 22. The word ‘Act’ herein this order would mean Income Tax Act, 1961. 2. At the outset, ld. Counsel for the assessee submitted that its rights to natural justice of being afforded reasonable opportunity of being heard has been seriously jeopardized as it has not been given an opportunity to present its evidences before the Ld. CIT(A). It was argued that because of death of key person namely Shri Sanjay Garg, who died on 22.09.2022, the assessee could not provide requisite details to Ld. Assessing Officer. It was pleaded that the order of the ld. Assessing Officer dated 20.12.2022 making additions to the returned income has arisen on account of non-consideration of such evidences. The ld. Counsel submitted that it attempted to file additional evidences before ld. CIT(A) through its request dated 16.08.2025 however the same was not considered by the ld. First Appellate Authority before passing the impugned order. In support of its contentions, the ld. Counsel for the assessee has placed on records a detailed paper book containing copy of letter dated 16.08.2025 filed before the ld. CIT(A) bearing electronic signatures and documents comprising invoices, e-bay bills, ledger accounts, bank statements, GST Portal Screen Shot, extracts of stock registers, etc. of the parties qua which addition has been made by the ld. Assessing Officer. It was requested that consequently the matter may be remitted back to the ld. Assessing Officer for re-adjudication of the matter. 3. The ld. DR placed reliance upon the order of the lower authorities. 4. We have heard rival submissions in the light of material placed on records. Admittedly, the assessee was prevented by death of its partners to produce requisite details before the ld. Assessing Officer which have contributed the impugned addition. We have noted that even though the assessee had attempted to file additional evidences before ld. CIT(A), he failed to take cognizance thereof.

Thus, it is an undisputed fact of the case that the assessee was not afforded due opportunity of being heard by the lower authorities. Be that as it may be, we are of the view that the matter deserves to be remitted back to the ld. AO for re- adjudication de novo. Accordingly, we set-aside the order of the lower authorities and remit the matter back to the file of the ld. AO for assessment de novo in accordance with law and by way of passing a speaking order. The Ld. AO shall give opportunities of being heard to the assessee and it shall be bounden upon the assessee to comply with the notices issued by the Ld. Assessing Officer. The assessee shall be at liberty to produce evidences including those filed before us in its paper book for defending its case. Any non-compliance on the part of the assessee can be adversely viewed. The decision to remit it back to the Ld. AO is taken in view of the fact that an Assessing Officer is the fulcrum of assessment proceedings. He possesses the first right and responsibilities to examine facts of a case before arriving at his decision qua determination of taxable income in a particular case. We have noted with respectful deference the decision of Hon’ble Apex Court in the case of TIN box 249 ITR 216 on the subject matter. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 12th August, 2026.

Sd/- Sd/- [VIKAS AWASTHY] [AMITABH SHUKLA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:18.08.2026 Shekhar