HARSHARAN SINGH SETIA,IMPHAL vs. ITO W-2, IMPHAL
Before: SHRIDUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM Harsharan Singh Setia, Mannis, Thangal Bazar Imphal, mainour-794001 Vs. ITO Ward-2 Income Tax Office, Road, Old Lambulane, Imphal, Manipur-795001 (Appellant) (Respondent) PAN No. AIBPS5861J
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 05.12.2025 for the AY 2020-21. 2. At the outset, we observe that there is no representation for the assessee during the course of hearing nor any adjournment letter was received seeking further time. We observe from the assessment order as well as the appellate order that the assessee did not make compliance before the ld. AO as well as before the ld. CIT (A) resulting into passing an ex-parte assessment order as well as the ld.
CIT (A) order. Under these circumstances, we are of the view that ends of justice would be well served if the assessee is be given one
Harsharan Singh Setia; A.Y. 2020-21
more opportunity to present his case on merit before the ld. CIT (A).
Consequently, we restore the issue back to the file of the ld. CIT (A) with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee.
3. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 13.03.2026. (RAJESH KUMAR)
(DUVVURU RL REDDY)
(ACCOUNTANT MEMBER)
(VICE PRESIDENT)
Guwahati, Dated: 13.03.2026
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
BY ORDER,//
Sr. Private Secretary/ Asst.