SURESH KUMAR PAL,MUMBAI vs. ITO WAD-22(3), MUMBAI
Income Tax Appellate Tribunal, H(SMC
Per Rahul Chaudhary, Judicial Member: 1. The present appeal has been preferred by the Assessee against the Order, dated 17/10/2025, passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘CIT(A)’], whereby the Learned CIT(A) had dismissed appeal against the Assessment Order, dated 22/05/2023, passed under Section 147 read with Section 144 read with Section 144B of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’], for the Assessment Year 2017- 2018. 2. The Assessee has raised following grounds of appeal: “1.0 On facts and circumstances of the case and in law, the Ld. CIT erred in making addition under section 56(2)(vi)(b) of the Income Tax Act, 1961 amounting to Rs.27,57,665/- being Assessment Year 2017-2018
difference between value of purchase consideration and market value as income escaped assessed assessment.”
We have heard the Learned Departmental Representative and have perused the material on record.
Delay of 27 days marked by the registry in filing the present appeal is condoned after taking into consideration the explanation offered by the Assessee vide letter dated 27/01/2026. We note that the Learned CIT(A) has dismissed the appeal against Assessment Order for the Assessment Year 2017-2018 on the ground of non-prosecution. We find that while dismissing the appeal the Learned CIT(A) has not dealt with the averments made in the statement of facts and the grounds raised by the Assessee in appeal before the Learned CIT(A). Irrespective of non-appearance of an Assessee before the Learned CIT(A), the Learned CIT(A) is required to deal with the issue raised by the Assessee on merits in view of the provisions contained in Section 250(6) of the Act. [CIT (Central) Nagpur vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bombay) 25/04/2016]. Accordingly, we deemed it appropriate to set aside the ex-parte Order, dated 17/10/2025, and restore the grounds raised in appeal before the Learned CIT(A) for denovo adjudication before Learned CIT(A) as per law after granting the Assessee a reasonable opportunity of being heard. Assessee is directed to be vigilant and track the appellate proceedings through Income Tax Business Application (ITBA) Portal. It is clarified that in case the Assessee fails to file submission and/or fails to enter appearance, the Learned CIT(A) would be at liberty to adjudicate to grounds raised in appeal on merits based upon materials on record. In terms of the aforesaid Ground No.1 raised by the Assessee are treated as allowed for statistical purposes without returning any finding on merits. Since we have set aside the impugned ex-parte order passed by Learned CIT(A), all the rights and contentions are left open. Assessment Year 2017-2018
In terms of the paragraph 4 above, appeal preferred by the Assessee is allowed for statistical purposes.
Order pronounced on 13.03.2026. (Vikram Singh Yadav)
Accountant Member
मुंबई Mumbai; िदनांकDated :13.03.2026
Milan, LDC
Assessment Year 2017-2018
आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to :
अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent. 3. आयकरआयुƅ/ The CIT 4. Ůधान आयकर आयुƅ/ Pr.CIT 5. िवभागीयŮितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai 6. गाडŊ फाईल / Guard file.
आदेशानुसार/ BY ORDER,
सȑािपत Ůित ////
उप/सहायक पंजीकार /(Dy./Asstt.