MANOJ KUMAR,BHIWANI vs. INCOME-TAX OFFICER, WARD-2, BHIWANI

PER MADHUMITA ROY, JM:

The instant appeals filed by the same assesseeare directed against the order dated 20.06.2023 passed by the Commissioner of Income Tax (Appeals), National
Faceless Appeal Centre (NFAC), [hereinafter referred to as ‘the Ld. CIT(A)]
arising out of the assessment order passed u/s 144of the Income Tax Act, 1961
(hereinafter referred as ‘the Act’) for Assessment Year 2015-16. 2. Both the appeals filed by the same assessee, hence, heard analogously and are being disposed of by a common order for the sake of convenience.

2ITA Nos.8820 & 8802/Del/2025
5. It appears that before the authorities below, the assessee could not appear and assessment was made and further confirmed ex-parte. The reason whereof has already been narrated by us hereinabove while dealing with the application for condonation of delay. In that view of the mater, since, the assessment was passed u/s 144 of the Act being an ex-parte order further confirmed by the First Appellate
Authority, under these facts and circumstances of the matter and for the end of justice we would like to grant a further opportunity of being heard to the assessee.
The appeal is disposed by remitting the issue to the file of Ld. AO for adjudication the same afresh upon granting opportunities of being heard to the assessee and upon considering the evidence and /or evidences which the assessee may choose to file at the time of hearing of the case. We also make it clear that in the event assessee does not co-operate with the Ld. AO, the said authority would be at liberty to proceed strictly in accordance with law and finalize the assessment.

6,.
In the result, assesse’s appeal is disposed of for statistical purpose.

3ITA Nos.8820 & 8802/Del/2025
Dated:. 13.03.2026

PK/Sr. Ps