DAMECHWA DHAR,JAINTIA HILLS vs. ACIT-CIR SHILLONG, SHILLONG

PER BENCH:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 13.10.2025 for the AY 2022-23. 02. At the outset, we note that the appeal of the assessee is barred by limitation by 05 days. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reason, hence, we condone the delay and adjudicate the appeal.
03. At the time of hearing neither the assessee nor the ld. AR appeared before the Bench to attend this appeal nor was any adjournment application moved by the assessee. Therefore, this appeal is heard
DamechwaDhar; A.Y. 2022-23

and disposed off with the assistance of ld. DR, who pointed out that the assessee had not appeared before both the lower authorities below and stated that this appeal may be restored to the file of the ld.
CIT (A).
04. After hearing the ld. DR and perusing the materials available on record before us with the assistance of the ld. DR, we observe that in this case the assessment was framed u/s 144 read with section 144B of the Act when the assessee failed to appear on the dates fixed for hearing by the ld. AO. Similarly, before the ld. CIT (A), there was no representation on behalf of the assessee and therefore, the ld. CIT (A) dismissed the appeal for want of requisite information/ documents.
Though, the assessee did not appear before ld. CIT (A) but in consonance of the principle of natural justice and to meet the ends of justice, we remit the matter back to the file of ld. CIT (A) with a direction decide the matter after providing a reasonble opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the ld. CIT (A) failing which the ld. CIT (A) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on record. Thus, the grounds raised by the assessee are allowed for statistical purposes.
2. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 13.03.2026. (DUVVURU RL REDDY)
(RAJESH KUMAR)
(VICE PRESIDENT)
(ACCOUNTANT MEMBER)

Guwahati, Dated: 13.03.2026
SudipSarkar, Sr.PS
DamechwaDhar; A.Y. 2022-23

Copy of the Order forwarded to:

BY ORDER,//

Sr. Private Secretary/ Asst.